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A Flat Rate Tax: Impacts On Representative Hog And Grain Farms

Author

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  • Doye, Damona G.
  • Boehlje, Michael

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.

Suggested Citation

  • Doye, Damona G. & Boehlje, Michael, 1985. "A Flat Rate Tax: Impacts On Representative Hog And Grain Farms," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 10(2), pages 1-15, December.
    • Handle: RePEc:ags:wjagec:32307
    DOI: 10.22004/ag.econ.32307
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    References listed on IDEAS

    as
    1. John R. Brake, 1968. "Firm Growth Models often Neglect Important Cash Withdrawals," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 50(3), pages 769-772.
    2. Hoy F. Carman, 1972. "Tax Loss Agricultural Investments after Tax Reform," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 54(4_Part_1), pages 627-634.
    3. Joel Slemrod & Shlomo Yitzhaki, 1982. "On Choosing a Flat-Rate Income Tax Schedule," NBER Working Papers 1028, National Bureau of Economic Research, Inc.
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    Citations

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    Cited by:

    1. Kinnucan, Henry W. & Cacho, Oscar J. & Hanson, Gregory D., 1986. "Effects Of Selected Tax Policies On Management And Growth Of A Catfish Enterprise," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 18(2), pages 1-11, December.

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