IMPACT OF CAPITAL GAINS TAXATION ON FARM ORGANIZATION: IMPLICATIONS FOR MEAT ANIMALS PRODUCTION ON DIVERSIFIED FARMS

Wesley Musser, Neil R. Martin and Fred B. Sauners

No 283929, 1976 Annual Meeting, August 15-18, State College, Pennsylvania from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)

Abstract: Agricultural economists have devoted considerable research efforts to measuring aggregate capital gains accruing to the U.S. agricultural sector and their effect on the welfare of farm families (Bhatia, Evans and. Simunek, Hoover, Melichar and Sayre). A specific research issue concerning capital gains is preferential treatment under federal income taxation statutes. Carmen (1968, 1969) outlined the general tax shelters provided by capital gains taxation and explored the example of beef breeding herds in some detail. Vandeputte and Baker demonstrated that preferential capital gains taxation encourages extensive rather than intensive farm firm growth.

Keywords: Consumer/Household; Economics (search for similar items in EconPapers)
Pages: 17
Date: 1976-08
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://ageconsearch.umn.edu/record/283929/files/19-00105AAEA_0552.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea76:283929

DOI: 10.22004/ag.econ.283929

Access Statistics for this paper

More papers in 1976 Annual Meeting, August 15-18, State College, Pennsylvania from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association) Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().