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An Intersectoral Examination of Tax Equity: Farm and Nonfarm Burdens

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  • Charles A. Sisson

    (International Monetary Fund)

Abstract

The American federal tax system is different from most national tax plans in that it, unlike many tax systems, generally treats farmers as it does other citizens. Still, there are some distinctions in the tax treatment of farm income. All taxable income is taxed uniformly regardless of its source, but farm income is allowed certain tax preferences which reduce the amount of farm income that is considered taxable. Advocates of tax uniformity have long argued that these preferences give farmers an undue tax advantage; farm supporters have just as steadfastly maintained that they are necessary to maintain an equitable tax system for the agricultural sector. This article presents an exhaustive study of this controversy and examines both federal and state and local tax burdens for evidence of tax differentials between the farm and nonfarm sectors.

Suggested Citation

  • Charles A. Sisson, 1979. "An Intersectoral Examination of Tax Equity: Farm and Nonfarm Burdens," Public Finance Review, , vol. 7(4), pages 455-478, October.
    • Handle: RePEc:sae:pubfin:v:7:y:1979:i:4:p:455-478
    DOI: 10.1177/109114217900700403
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