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Taxation And Agriculture: An Annotated Bibliography Of Selected Journals

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  • Davis, Neal
  • Hanson, Gregory D.
  • Kinnucan, Henry

Abstract

This bibliography references and briefly describes journal articles of tax issues that directly or indirectly apply to agriculture. While most of the literature reviewed is from agricultural economics journals, tax articles published in other journals that have relevance for agriculture are included as well. A number of annotations are finance oriented--dealing with issues such as the role of leverage in the growth processes of farm firms. These articles are included in the bibliography because of the prominent role played by taxes in the models discussed. This bibliography does not include property tax and real estate tax issues.

Suggested Citation

  • 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.
    • Handle: RePEc:ags:uerssr:277841
    DOI: 10.22004/ag.econ.277841
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    25. Breimyer, Harold F., 1980. "Farm Policy: Its Place in an Inflationary Economy," Working Papers 256425, University of Missouri Columbia, Department of Agricultural Economics.
    26. White, Fred C., 1978. "Impact of Substituting the Transactions Tax for the Farm Real Estate Tax," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 10(2), pages 23-28, December.
    27. James G. Beierlein & Lee F. Schrader, 1978. "Patron Valuation of a Farmer Cooperative under Alternative Finance Policies," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 60(4), pages 636-641.
    28. 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.
    29. Hoy F. Carman, 1972. "Changing Federal Income Tax Rates and Optimum Farm Size," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 54(3), pages 490-491.
    30. 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.
    31. Duymovic, Andrew A. & Farrish, Raymond O. P., 1972. "Economic Effects of Intersectoral Income Transfers," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 4(1), pages 59-65, July.
    32. Neal Walker & Luther G. Tweeten, 1975. "The Impact of Income Maintenance Programs on Investment and Growth," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 57(5), pages 957-960.
    33. Harper, Wilmer M., 1978. "Taxation and the Issue of Equity in Perceived Sacrifice," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 10(2), pages 15-22, December.
    34. Roy D. Adams, 1977. "The Effect of Income Tax Progressivity on Valuations of Income Streams by Individuals," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(3), pages 538-542.
    35. Earl O. Heady & R. W. Crown, 1972. "Toward An Optimal Policy Of Supply Control And Income Improvement," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 20(1), pages 40-50, February.
    36. William E. Saupe, 1977. "The Effect of a Negative Income Tax on Farm Business Decisions and Financial Management," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(5), pages 859-863.
    37. Ronald D. Kay & Edward Rister, 1976. "Effects of Tax Depreciation Policy and Investment Incentives on Optimal Equipment Replacement Decisions: Comment," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 58(2), pages 355-358.
    38. Michael Boehlje & Vernon Eidman, 1983. "Financial Stress in Agriculture: Implications for Producers," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 65(5), pages 937-944.
    39. Kesselman, Jonathan R & Williamson, Samuel H & Berndt, Ernst R, 1977. "Tax Credits for Employment Rather Than Investment," American Economic Review, American Economic Association, vol. 67(3), pages 339-349, June.
    40. Saupe, William E., 1977. "The Effect Of An Experimential Negative Income Tax On Farm Business Decisions And Financial Management," 1977 AAEA-WAEA Joint Meeting, July 31-August 3, San Diego, California 283655, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    41. Fred C. White & Wesley N. Musser, 1980. "Inflation Effects on Farm Financial Management," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 62(5), pages 1060-1064.
    42. Harper, Wilmer M., 1978. "Taxation And The Issue Of Equity In Perceived Sacrifice," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 10(2), pages 1-8, December.
    43. John B. Penson, 1977. "Toward an Aggregative Measure of Saving and Capital Finance for U.S. Farm Operator Families," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(1), pages 49-60.
    44. Harrison, Virden L. & Woods, W. Fred, 1972. "Nonfarm Investors and Beef Breeding Herds- -Incentives and Consequences," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 4(1), pages 171-177, July.
    45. Breimyer, Harold F., 1980. "Farm Policy: Its Place In An Inflationary Economy," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 5(2), pages 1-8, December.
    46. White, Fred C., 1978. "Impact Of Substituting The Transactions Tax For The Farm Real Estate Tax," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 10(2), pages 1-6, December.
    47. George L. Casler, 1982. "Tax Policy: Implications for Producers and the Agricultural Sector: Discussion," American Journal of Agricultural Economics, John Wiley & Sons, vol. 64(5), pages 1047-1049, December.
    48. Anthony H. Chisholm, 1971. "A Comparison Of Income Averaging Procedures For Income Tax Purposes," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 15(1), pages 36-50, April.
    49. Randolph W. Ross, 1978. "A Land Purchase Capital Budgeting Model," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 26(2), pages 55-61, July.
    50. Michael Boehlje & Steven Griffin, 1979. "Financial Impacts of Government Support Price Programs," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 61(2), pages 285-296.
    51. White, Fred C. & Miller, Bill R. & Logan, Charles A., 1975. "An Agricultural Value Tax As An Alternative To Land Use Tax Or Market Value Tax On Land," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 7(1), pages 1-7, July.
    52. Watts, Myles J. & Helmers, Glenn A., 1979. "Inflation And Machinery Cost Budgeting," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 11(2), pages 1-6, December.
    53. Gregory D. Hanson & Jerry L. Thompson, 1980. "A Simulation Study of Maximum Feasible Farm Debt Burdens by Farm Type," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 62(4), pages 727-733.
    54. Wilfred Candler & Wayne Cartwright, 1970. "Taxation: A Neglected Aspect Of Production Economics," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 18(1), pages 76-89, February.
    55. Robert D. Reinsel & Edward I. Reinsel, 1979. "The Economics of Asset Values and Current Income in Farming," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 61(5), pages 1093-1097.
    56. Carlin, Thomas A. & Handy, Charles R., 1974. "Concepts Of The Agricultural Economy And Economic Accounting," 1974 Annual Meeting, August 18-21, College Station, Texas 284557, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    57. Joachim G. Elterich, 1977. "Unemployment Insurance, Estimated Cost Rates, Benefits, and Tax Burden by Type of Farm," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(4), pages 683-690.
    58. Forster, D. Lynn & Duvick, Richard D., 1978. "Farm Real Estate Disinvestment Strategies," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 10(2), pages 1-7, December.
    59. Harrison, Virden L. & Woods, W. Fred, 1972. "Nonfarm Investors And Beef Breeding Herds -- Incentives And Consequences," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 4(1), pages 1-7, July.
    60. Forster, D. Lynn & Duvick, Richard D., 1978. "Farm Real Estate Disinvestment Strategies," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 10(2), pages 1-7, December.
    61. Wallace E. Huffman, 1977. "Farm Family Response to a Negative Income Tax: Discussion," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 59(5), pages 874-876.
    62. J. M. Bates & A. J. Rayner & P. R. Custance, 1979. "Inflation and Farm Tractor Replacement in the U.S.: A Simulation Model," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 61(2), pages 331-334.
    63. By G. J. TROTTER, 1969. "Personal Income Tax," South African Journal of Economics, Economic Society of South Africa, vol. 37(4), pages 306-344, December.
    64. Peter J. Barry, 1980. "Financial Impacts of Government Support Price Programs: Comment," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 62(3), pages 599-602.
    65. Sandrey, Ronald A. & Arthur, Louise M. & Oliveira, Ronald A. & Wilson, W. Robert, 1982. "Determinants Of Oregon Farmland Values: A Pooled Cross-Sectional, Time Series Analysis," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 7(2), pages 1-10, December.
    66. Watts, Myles J. & Helmers, Glenn A., 1979. "Inflation and Machinery Cost Budgeting," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 11(2), pages 83-88, December.
    67. E. C. Pasour, 1975. "The Capitalization of Real Property Taxes Levied on Farm Real Estate," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 57(4), pages 539-548.
    68. George L. Casler, 1982. "Tax Policy: Implications for Producers and the Agricultural Sector: Discussion," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 64(5), pages 1047-1049.
    69. Black, Stanley W & Blitz, Rudolph C, 1976. "Do Income Taxes Reduce the Effectiveness of Monetary Policy?," American Economic Review, American Economic Association, vol. 66(1), pages 168-173, March.
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    Cited by:

    1. 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).

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