A FLAT RATE TAX: IMPACTS ON REPRESENTATIVE HOG AND GRAIN FARMS

Damona Doye () and Michael Boehlje

Western Journal of Agricultural Economics, 1985, vol. 10, issue 2, 15

Abstract: This paper focuses on identifying shifts in the tax burden within agriculture associated with various flat tax proposals by comparing their effects on farms with different enterprise combinations, resource bases, and financial characteristics. In general, the flat tax imposes higher average tax burdens on small farms and yields a tax cut from ERTA laws for large farms even when the tax base is broadened.

Keywords: Agricultural Finance; Livestock Production/Industries; Public Economics (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:ags:wjagec:32307

DOI: 10.22004/ag.econ.32307

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