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


  • Lowenberg-DeBoer, James
  • Boehlje, Michael


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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  • Lowenberg-DeBoer, James & Boehlje, Michael, 1987. "The Distributional Impact Of 1981 And 1982 Federal Income Tax Legislation: Which Farmers Benefit?," Northeastern Journal of Agricultural and Resource Economics, Northeastern Agricultural and Resource Economics Association, vol. 16(1), April.
  • Handle: RePEc:ags:nejare:28892

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    References listed on IDEAS

    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.
    2. Reinders, David Lee, 1983. "The role of inter vivos financing in the intergenerational transfer of the corporate farm under uncertainty," ISU General Staff Papers 198301010800008688, Iowa State University, Department of Economics.
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    Agricultural Finance; Public Economics;


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