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The Effects of a Federal Flat Tax on Agriculture

Author

Listed:
  • Christine A. Wilson
  • Allen M. Featherstone
  • Del D. Elffner

Abstract

This study examines the impact of a federal flat tax on agriculture by determining the tax liability under the current and flat tax systems using actual farm records. The study considers the linkages between agriculture and the rest of the economy by examining the impact of a flat tax on interest rates and capital investment and how those changes would affect agriculture. Results indicate that roughly 63% of agricultural producers would benefit from a flat tax in terms of lowering taxes paid. Under the flat tax, larger farms and more profitable farms would be relatively better off.

Suggested Citation

  • Christine A. Wilson & Allen M. Featherstone & Del D. Elffner, 2002. "The Effects of a Federal Flat Tax on Agriculture," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 24(1), pages 160-180.
    • Handle: RePEc:oup:revage:v:24:y:2002:i:1:p:160-180.
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    File URL: http://hdl.handle.net/10.1111/1058-7195.00011
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    1. Homma, Masaaki & Shigeno, Yukiko & Fukushige, Mototsugu, 1995. "The Effect of the Consumption Tax on the Consumer Price―Estimation Using a Time Series Model―," Economic Review, Hitotsubashi University, vol. 46(3), pages 193-215, July.
    2. Schuh, G. Edward, 1976. "The New Macroeconomics Of Agriculture," 1976 Annual Meeting, August 15-18, State College, Pennsylvania 284009, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    3. John E. Golob, 1995. "How would tax reform affect financial markets?," Economic Review, Federal Reserve Bank of Kansas City, vol. 80(Q IV), pages 19-39.
    4. Richardson, James W. & Smith, Edward G. & Knutson, Ronald & Gray, Allan W. & Klose, Steven L. & Nixon, Clair J., 1996. "Economic Impacts of a Flat Tax on Representative Crop, Livestock, and Dairy Farms: Revised," Working Papers 258075, Texas A&M University, Agricultural and Food Policy Center.
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