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