IDEAS home Printed from
   My bibliography  Save this paper

Federal Tax Policies and Farm Households


  • Durst, Ron L.


Significant changes in Federal individual income and estate tax policies have occurred over the last 10 years. Analysis suggests that changes in Federal tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest tax burden on farm income and investment in a decade. Similarly, an analysis of the changes to Federal estate tax policies suggests that increases in the value of property that can be transferred to the next generation free of the estate tax, combined with special provisions for farmers and other small businesses, have greatly reduced the number of farm estates subject to the tax and the amount owed. While nearly 10 percent of commercial farm estates could owe tax in 2009, only 1 to 2 percent of all farm estates are estimated to be subject to the Federal estate tax this year.

Suggested Citation

  • Durst, Ron L., 2009. "Federal Tax Policies and Farm Households," Economic Information Bulletin 58619, United States Department of Agriculture, Economic Research Service.
  • Handle: RePEc:ags:uersib:58619

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Nord, Mark & Andrews, Margaret S. & Carlson, Steven, 2002. "Household Food Security In The United States, 2001," Food Assistance and Nutrition Research Reports 33865, United States Department of Agriculture, Economic Research Service.
    Full references (including those not matched with items on IDEAS)


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

    Cited by:

    1. Hoppe, Robert & Korb, Penni, 2013. "Characteristics of Women Farm Operators and Their Farms," Economic Information Bulletin 148543, United States Department of Agriculture, Economic Research Service.
    2. Stutzman, Sarah A., 2016. "U.S. Farm Capital Investment 1996-2013: Differences by Farm Size and Operator Primary Occupation," Dissertations-Doctoral 235179, AgEcon Search.

    More about this item


    income tax; estate tax; tax rates; estate; Federal tax policy; farm losses; commercial farms; Farm Management;

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    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:uersib:58619. 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: .

    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 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.

    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.