IDEAS home Printed from https://ideas.repec.org/p/ags/aaea87/270121.html
   My bibliography  Save this paper

The Farm Tax Burden: 1979 Versus 1983 With Regional Comparisons

Author

Listed:
  • Kinnucan, Henry
  • Duffy, Patricia A.

Abstract

Average tax burdens for agricultural producers in two tax years (1979 and 1983) were computed for nine geographic regions of the U.S. Results indicate that regional differences in tax burdens exist and have widened over time, and that total tax burdens have not declined from 1979 to 1983.

Suggested Citation

  • Kinnucan, Henry & Duffy, Patricia A., 1987. "The Farm Tax Burden: 1979 Versus 1983 With Regional Comparisons," 1987 Annual Meeting, August 2-5, East Lansing, Michigan 270121, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  • Handle: RePEc:ags:aaea87:270121
    DOI: 10.22004/ag.econ.270121
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/270121/files/aaea-1987-131.pdf
    Download Restriction: no

    File URL: https://ageconsearch.umn.edu/record/270121/files/aaea-1987-131.pdf?subformat=pdfa
    Download Restriction: no

    File URL: https://libkey.io/10.22004/ag.econ.270121?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
    ---><---

    References listed on IDEAS

    as
    1. Hansen, Gregory D. & Kinnucan, Henry & Otto, Daniel, 1986. "A Characterization of Tax Management Costs in Agriculture: Evidence from Iowa and Alabama," Staff General Research Papers Archive 11020, Iowa State University, Department of Economics.
    2. Thurow, Lester C., 1986. "Choices for U.S. Why Our Trade Deficit Is More Worrisome Than Our Budget," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 1(1), pages 1-6.
    3. 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.
    4. 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.
    5. Donald W. Reid & Garnett L. Bradford, 1983. "On Optimal Replacement of Farm Tractors," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 65(2), pages 326-331.
    6. Charles W. Eginton, 1980. "Impacts of Federal Tax Policies on Potential Growth in Size of Typical Farms," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 62(5), pages 929-939.
    7. Kay, Ronald D. & Rister, Edward, 1977. "Income Tax Effects on Beef Cow Replacement Strategy," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 9(1), pages 169-172, July.
    8. Hoyt, Paul G. & Ayer, Harry W., 1977. "The Distribution Of Tax Burdens And Government Expenditure Benefits In Metro And Nonmetro Arizona," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 1(1), pages 1-4, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Melton, Bryan E., 1980. "Economics Of Beef Cow Culling And Replacement Decisions Under Genetic Progress," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 5(2), pages 1-12, December.
    2. Falconer, Lawrence L. & Long, Charles R. & McGrann, James M., 1996. "A Decision Support Aid For Beef Cattle Investment Using Expert Systems," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 28(1), pages 1-13, July.
    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. Innes, Robert & Carman, Hoy F., 1988. "Tax Reform And Beef Cow Replacement Strategy," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 13(2), pages 1-13, December.
    5. Marousek, Gerald, 1978. "Costs And Benefits Of Public Programs To Back-To-The -Land And Conventional Rural Households," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 3(1), pages 1-8, July.
    6. Wetzstein, Michael E. & Musser, Wesley N. & McClendon, Ronald W. & Edwards, David M., 1990. "A Case Study Of Timeliness In The Selection Of Risk-Efficient Machinery Complements," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 22(2), pages 1-13, December.
    7. VanTassell, Larry W. & Nixon, Clair J., 1989. "A Further Look at the Effect of Federal Tax Laws on Optimal Machinery Replacement," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 21(2), pages 77-84, December.
    8. Beaton, Aaron J. & Dhuyvetter, Kevin C. & Kastens, Terry L. & Williams, Jeffery R., 2005. "Per Unit Costs to Own and Operate Farm Machinery," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 37(1), pages 1-14, April.
    9. Ivan Herranz-Matey & Luis Ruiz-Garcia, 2023. "Agricultural Tractor Retail and Wholesale Residual Value Forecasting Model in Western Europe," Agriculture, MDPI, vol. 13(10), pages 1-21, October.
    10. Kinnucan, Henry & Cacho, Oscar & Hanson, Gregory D., 1986. "Effects of Selected Tax Policies on Management and Growth of A Catfish Enterprise," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 18(2), pages 215-226, December.
    11. Dumler, Troy J. & Burton, Robert O., Jr. & Kastens, Terry L., 2000. "Use Of Alternative Depreciation Methods To Estimate Farm Tractor Values," 2000 Annual meeting, July 30-August 2, Tampa, FL 21800, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    12. Lynne, Gary D., 1988. "Machinery Replacement, Multiple Optima, And The 1986 Tax Reform Act," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 20(1), pages 1-9, July.
    13. Makus, Larry D. & Guenthner, Joseph F. & Lin, Biing-Hwan, 1992. "Factors Influencing Producer Support For A State Mandatory Seed Law: An Empirical Analysis," Journal of Agricultural and Resource Economics, Western Agricultural Economics Association, vol. 17(2), pages 1-8, December.
    14. VanTassell, Larry W. & Nixon, Clair J., 1988. "Machinery Replacement Decisions and the Tax Reform Act of 1986," 1988 Annual Meeting, August 1-3, Knoxville, Tennessee 270199, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    15. Weersink, Alfons & Stauber, Steve, 1988. "Optimal Replacement Interval And Depreciation Method For A Grain Combine," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 13(1), pages 1-11, July.
    16. Unknown, 1998. "References/Literature Cited," Commodity Costs and Returns Estimation Handbook,, Iowa State University.
    17. Ivan Herranz-Matey & Luis Ruiz-Garcia, 2024. "New Agricultural Tractor Manufacturer’s Suggested Retail Price (MSRP) Model in Europe," Agriculture, MDPI, vol. 14(3), pages 1-21, February.
    18. Ivan Herranz-Matey & Luis Ruiz-Garcia, 2023. "A New Method and Model for the Estimation of Residual Value of Agricultural Tractors," Agriculture, MDPI, vol. 13(2), pages 1-20, February.
    19. Villatoro, Mario & Langemeier, Michael, 2006. "Factors Impacting Farm Growth," Journal of the ASFMRA, American Society of Farm Managers and Rural Appraisers, vol. 2006, pages 1-7.
    20. Day, Lee M., 1981. "Research And The Family Farm: Implications For Agricultural Economics Research," 1981 Annual Meeting, July 26-29, Clemson, South Carolina 279246, American Agricultural Economics Association (New Name 2008: Agricultural and Applied 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:aaea87:270121. 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.

    If CitEc recognized a bibliographic 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.

    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: http://www.aaea.org .

    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.