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Farm Tax Liability under Tax Reform

Author

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  • Rossi, Clifford
  • Durst, Ron

Abstract

The effects of the Tax Reform Act of 1986 on farm sole proprietors are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax reform should result in lower tax liability for mo~t taxpayers with the exception of those engaged in dairy operations.

Suggested Citation

  • Rossi, Clifford & Durst, Ron, 1987. "Farm Tax Liability under Tax Reform," 1987 Annual Meeting, August 2-5, East Lansing, Michigan 270123, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    • Handle: RePEc:ags:aaea87:270123
    DOI: 10.22004/ag.econ.270123
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    References listed on IDEAS

    as
    1. Michael Boehlje & Hoy Carman, 1982. "Tax Policy: Implications for Producers and the Agricultural Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 64(5), pages 1030-1038.
    2. Gregory D. Hanson & Vernon R. Eidman, 1985. "Agricultural Income Tax Expenditures—A Microeconomic Analysis," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 67(2), pages 271-278.
    Full references (including those not matched with items on IDEAS)

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    1. Rossi, Clifford V., 1988. "Estimating The Effects Of Tax Reform On Farm Sole Proprietorships," Staff Reports 278124, United States Department of Agriculture, Economic Research Service.
    2. Thomas W. Hertel & Marinos E. Tsigas, 1988. "Tax Policy and U.S. Agriculture: A General Equilibrium Analysis," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 70(2), pages 289-302.
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