IDEAS home Printed from https://ideas.repec.org/a/ags/nejare/28892.html
   My bibliography  Save this article

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

Author

Listed:
  • Lowenberg-DeBoer, James
  • Boehlje, Michael

Abstract

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.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: http://purl.umn.edu/28892
    Download Restriction: no

    References listed on IDEAS

    as
    1. Richardson, James W. & Nixon, Clair J., 1984. "The Effects of the 1980, 1981, and 1982 Tax Laws on Texas Rice Farmers," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 16(01), pages 137-144, July.
    2. Richardson, James W. & Nixon, Clair J., 1984. "The Effects of the 1980, 1981, and 1982 Tax Laws on Texas Rice Farmers," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 16(01), pages 137-144, July.
    3. 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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Agricultural Finance; Public Economics;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:nejare:28892. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search). General contact details of provider: http://edirc.repec.org/data/nareaea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.