COMBINED EFFECTIVE INCOME AND PROPERTY TAX RATES FOR FARM CAPITAL

R. A. Jeremias, R. L. Durst and J. M. Hrubovcak

No 276794, Staff Reports from United States Department of Agriculture, Economic Research Service

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.

Keywords: Agricultural Finance; Political Economy (search for similar items in EconPapers)
Pages: 21
Date: 1984-01
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Persistent link: https://EconPapers.repec.org/RePEc:ags:uerssr:276794

DOI: 10.22004/ag.econ.276794

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