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The State Fiscal Costs of a First-Time Farmer Tax Exemption


  • Swenson, David A.


This is a study of the potential tax costs and participant benefits of an income tax credit to landowners that rent their land to beginning farmers. This study also contains highly detailed modeled information about the overall state income tax incidence borne by farmers ages 50 or more in Iowa.

Suggested Citation

  • Swenson, David A., 2004. "The State Fiscal Costs of a First-Time Farmer Tax Exemption," Staff General Research Papers Archive 12504, Iowa State University, Department of Economics.
  • Handle: RePEc:isu:genres:12504

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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