Federal Tax Policies of Special Importance to Agriculture

Kenneth R. Krause and Clark R. Burbee

No 324724, Staff Reports from United States Department of Agriculture, Economic Research Service

Abstract: The organization of U.S. agriculture -- farm numbers, size, and type of business organization -- is apparently influenced by both Federal tax policy and traditional farm policy. Tax policies such as cash accounting or current expensing of farm costs, capital gains, corporate tax rates, and estate tax provisions seem to encourage some farms to expand, others to incorporate, and many to continue the same ownership. Tax provisions and tax treaties with other countries seem to encourage foreign investment in U.S. agriculture. A research challenge for the 1980's may be to integrate the best features of tax and agricultural policies to achieve stated goals for agriculture.

Keywords: Agribusiness; Agricultural and Food Policy; Farm Management; Financial Economics (search for similar items in EconPapers)
Pages: 32
Date: 1982-01
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Persistent link: https://EconPapers.repec.org/RePEc:ags:uerssr:324724

DOI: 10.22004/ag.econ.324724

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