IDEAS home Printed from https://ideas.repec.org/a/ags/uersja/147161.html
   My bibliography  Save this article

Tax-Induced Investment In Agriculture: Gaps In Research

Author

Listed:
  • Krause, Kenneth R.
  • Shapiro, Harvey

Abstract

Estimated individual income tax subsidies to agriculture approximate $1 billion annually. The more important provisions of the Internal Revenue Code and regulations that permit tiJC subsidies are described and analyzed. The economic impact of the subsidy plus unmeasured subsidies to corporations are unknown in tenns of resource allocation, price, incomc, supply, and structural cffects. Thc most critical gaps in quantitative effects of tile subsidies in terms of tilC Treasury Department and congressional tax writing committees are highlighted. Needcd research by agricultural economists and possible approaches to such research are suggested in tilis survey article.

Suggested Citation

  • Krause, Kenneth R. & Shapiro, Harvey, 1974. "Tax-Induced Investment In Agriculture: Gaps In Research," Journal of Agricultural Economics Research, United States Department of Agriculture, Economic Research Service, vol. 26(1), pages 1-9, January.
    • Handle: RePEc:ags:uersja:147161
    DOI: 10.22004/ag.econ.147161
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/147161/files/3Krause_26_1.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.147161?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Charles A. Sisson, 1979. "An Intersectoral Examination of Tax Equity: Farm and Nonfarm Burdens," Public Finance Review, , vol. 7(4), pages 455-478, October.
    2. Baker, C.B. & Barry, Peter J. & Lee, Warren F. & Olson, Carl E. & Hochman, Eithan & Rausser, Gordon S. & Kottke, Marvin W., 1977. "Economic Growth of the Agricultural Firm," Western Region Archives 260636, Western Region - Western Extension Directors Association (WEDA).
    3. Davis, Neal & Hanson, Gregory D. & Kinnucan, Henry, 1986. "Taxation And Agriculture: An Annotated Bibliography Of Selected Journals," Staff Reports 277841, United States Department of Agriculture, Economic Research Service.
    4. Carman, Hoy F., 1981. "Income Tax Reform And California Orchard Development," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 6(2), pages 1-16, December.
    5. Kay, Ronald D. & Rister, M. Edward, 1977. "Income Tax Effects On Beef Cow Replacement Strategy," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 9(1), pages 1-4, July.
    6. Krause, Kenneth R., 1983. "Corporate Farming: Importance, Incentives, and State Restrictions," Agricultural Economic Reports 307953, United States Department of Agriculture, Economic Research Service.
    7. Willett, G.S. & Menzie, E.L. & Nelson, A.G., 1974. "Cattle Feeding Tax Benefits to Non-Farm Investors," WAEA/ WFEA Conference Archive (1929-1995) 323781, Western Agricultural Economics Association.

    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:uersja:147161. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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.

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

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.