IDEAS home Printed from https://ideas.repec.org/p/ags/uerssr/276794.html
   My bibliography  Save this paper

Combined Effective Income And Property Tax Rates For Farm Capital

Author

Listed:
  • Jeremias, R. A.
  • Durst, R. L.
  • Hrubovcak, J. M.

Abstract

This paper examines the combined effects of Federal and State income taxes and State and local property taxes on incentives to invest in farm capital. Combined effective income tax and property tax rates are computed for each of five types of farm equipment and farm structures in each of seven North Central States. The tax rates are shown to vary by asset type, by State, and by the income of the farm investor. The sources of differenes in the effective tax rates among asset types are examined.

Suggested Citation

  • Jeremias, R. A. & Durst, R. L. & Hrubovcak, J. M., 1984. "Combined Effective Income And Property Tax Rates For Farm Capital," Staff Reports 276794, United States Department of Agriculture, Economic Research Service.
    • Handle: RePEc:ags:uerssr:276794
    DOI: 10.22004/ag.econ.276794
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/276794/files/ers-report-091.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.276794?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
    ---><---

    More about this item

    Keywords

    Agricultural Finance; Political Economy;

    Statistics

    Access and download statistics

    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:uerssr:276794. 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.