Agricultural Income Tax Expenditures—A Microeconomic Analysis

Gregory D. Hanson and Vernon Eidman

American Journal of Agricultural Economics, 1985, vol. 67, issue 2, 271-278

Abstract: Annual agricultural tax expenditures (tax subsidies) for farms in the sample increased dramatically from $2,430 in 1967–72 to $8,590 in 1973–78. Tax expenditures were beneficial to all major enterprises and farm sizes. While large farmers received nearly three times the value of small farm tax savings, small farmers received more tax expenditures per dollar of farm sales. Tax progressivity declined during the sample period based on adjusted gross and economic measures of income, and combined state income and self-employment taxes exceeded federal income taxes during 1973–78. Also, tax expenditures far exceeded direct government payments to sample farmers during 1973–78.

Date: 1985
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