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The Distributional Impact Of 1981 And 1982 Federal Income Tax Legislation: Which Farmers Benefit?

  • Lowenberg-DeBoer, James
  • Boehlje, Michael
Registered author(s):

    Simulation was used to analyze the distribution of benefits from the 1981 and 1982 federal income tax legislation for farm types that exhibit various tax characteristics. The results indicate that distributional effects are largely attributable to the reduced progressivity of the tax rate schedule. The largest farms benefited relative to the smaller farms of all farm types. Intensive livestock farms and producers of perennial crops experience additional benefits relative to other farm types primarily because of the large reduction in useful life for tax purposes of specialized livestock facilities, orchards, and vineyards.

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    File URL: http://purl.umn.edu/28892
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    Article provided by Northeastern Agricultural and Resource Economics Association in its journal Northeastern Journal of Agricultural and Resource Economics.

    Volume (Year): 16 (1987)
    Issue (Month): 1 (April)
    Pages:

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    Handle: RePEc:ags:nejare:28892
    Contact details of provider: Web page: http://www.narea.org/

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    1. Richardson, James W. & Nixon, Clair J., 1984. "The Effects Of The 1980, 1981, And 1982 Tax Laws On Texas Rice Farmers," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 16(01), July.
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