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Tax-Induced Investment In Agriculture: Gaps In Research

Author

Listed:
  • Krause, Kenneth R.
  • Shapiro, Harvey

Abstract

Estimated individual income tax subsidies to agriculture approximate $1 billion annually. The more important provisions of the Internal Revenue Code and regulations that permit tiJC subsidies are described and analyzed. The economic impact of the subsidy plus unmeasured subsidies to corporations are unknown in tenns of resource allocation, price, incomc, supply, and structural cffects. Thc most critical gaps in quantitative effects of tile subsidies in terms of tilC Treasury Department and congressional tax writing committees are highlighted. Needcd research by agricultural economists and possible approaches to such research are suggested in tilis survey article.

Suggested Citation

  • Krause, Kenneth R. & Shapiro, Harvey, 1974. "Tax-Induced Investment In Agriculture: Gaps In Research," Journal of Agricultural Economics Research, United States Department of Agriculture, Economic Research Service, vol. 26(1), pages 1-9, January.
    • Handle: RePEc:ags:uersja:147161
    DOI: 10.22004/ag.econ.147161
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    Citations

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    Cited by:

    1. Charles A. Sisson, 1979. "An Intersectoral Examination of Tax Equity: Farm and Nonfarm Burdens," Public Finance Review, , vol. 7(4), pages 455-478, October.
    2. Baker, C.B. & Barry, Peter J. & Lee, Warren F. & Olson, Carl E. & Hochman, Eithan & Rausser, Gordon S. & Kottke, Marvin W., 1977. "Economic Growth of the Agricultural Firm," Western Region Archives 260636, Western Region - Western Extension Directors Association (WEDA).
    3. Davis, Neal & Hanson, Gregory D. & Kinnucan, Henry, 1986. "Taxation And Agriculture: An Annotated Bibliography Of Selected Journals," Staff Reports 277841, United States Department of Agriculture, Economic Research Service.
    4. Carman, Hoy F., 1981. "Income Tax Reform And California Orchard Development," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 6(2), pages 1-16, December.
    5. Krause, Kenneth R., 1983. "Corporate Farming: Importance, Incentives, and State Restrictions," Agricultural Economic Reports 307953, United States Department of Agriculture, Economic Research Service.
    6. Willett, G.S. & Menzie, E.L. & Nelson, A.G., 1974. "Cattle Feeding Tax Benefits to Non-Farm Investors," WAEA/ WFEA Conference Archive (1929-1995) 323781, Western Agricultural Economics Association.
    7. Kay, Ronald D. & Rister, M. Edward, 1977. "Income Tax Effects On Beef Cow Replacement Strategy," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 9(1), pages 1-4, July.

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