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Comparison of Tax Burden on Farms in Selected US States

Author

Listed:
  • Lukáš Moravec

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

  • Jana Hinke

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

  • Gabriela Kukalová

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

  • Adéla Šlapáková

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

Abstract

This paper deals with the comparison of the tax burden of selected US States within the framework of two taxes - income tax and sales tax. When drawing up this issue, the authors were led by the idea that there may be significant differences among particular states, so they chose as the objective to identify fiscally attractive areas. The quantification research of tax burden on model farms in 12 US states - Corn Belt was carried out in order to meet the objective. To the three groups of taxpayers (single, married and head of household) were applied federal and state taxation on natural persons income, social security and health insurance contributions, and sales tax. The cross-sectional analysis is focused on 2012. The results of the comparative analysis led to the identification of fiscally attractive areas of agribusiness (South and North Dakota - regardless of the taxpayer status, Ohio) and to the confirmation of the assumption that there are significant differences between the states surveyed - particularly as regards the sales tax where a deviation of tax liability from the lowest tax burden of 74.99% was identified.

Suggested Citation

  • Lukáš Moravec & Jana Hinke & Gabriela Kukalová & Adéla Šlapáková, 2019. "Comparison of Tax Burden on Farms in Selected US States," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(3), pages 839-851.
    • Handle: RePEc:mup:actaun:actaun_2019067030839
    DOI: 10.11118/actaun201967030839
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    References listed on IDEAS

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    1. Jayson Beckman & Munisamy Gopinath & Marinos Tsigas, 2018. "The Impacts of Tax Reform on Agricultural Households," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 100(5), pages 1391-1406.
    2. Egbendewe-Mondzozo, Aklesso & Swinton, Scott M. & Izaurralde, R. César & Manowitz, David H. & Zhang, Xuesong, 2013. "Maintaining environmental quality while expanding biomass production: Sub-regional U.S. policy simulations," Energy Policy, Elsevier, vol. 57(C), pages 518-531.
    3. Golub, Alla & Hertel, Thomas & Lee, Huey-Lin & Rose, Steven & Sohngen, Brent, 2009. "The opportunity cost of land use and the global potential for greenhouse gas mitigation in agriculture and forestry," Resource and Energy Economics, Elsevier, vol. 31(4), pages 299-319, November.
    4. Bielik, Peter, 2014. "Agricultural development and government expenditures in the new EU countries," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 8(1), pages 1-16.
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