Do Farmers Pay Federal Income Taxes?

Ron L. Durst and Clifford V. Rossi

No 270884, 1990 Annual meeting, August 5-8, Vancouver, Canada from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)

Abstract: This paper examines the proposition that the Federal income tax provides a net subsidy to the farm sector. The net effect on Federal income tax revenues from exempting farm income and disallowing farm losses for various sizes and types of farms is determined. The analysis finds that the income tax results in a small net subsidy to farming by the U.S. Treasury.

Keywords: Agricultural and Food Policy; Financial Economics (search for similar items in EconPapers)
Pages: 15
Date: 1990-08-05
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea90:270884

DOI: 10.22004/ag.econ.270884

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