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Impact Of Capital Gains Taxation On Farm Organization: Implications For Meat Animals Production On Diversified Farms

Author

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  • Musser, Weasley N.
  • Martin, Neil R. Jr.
  • Sauners, Fred B.

Abstract

Agricultural economists have devoted considerable research efforts to measuring aggregate capital gains accruing to the U.S. agricultural sector and their effect on the welfare of farm families (Bhatia, Evans and. Simunek, Hoover, Melichar and Sayre). A specific research issue concerning capital gains is preferential treatment under federal income taxation statutes. Carmen (1968, 1969) outlined the general tax shelters provided by capital gains taxation and explored the example of beef breeding herds in some detail. Vandeputte and Baker demonstrated that preferential capital gains taxation encourages extensive rather than intensive farm firm growth.

Suggested Citation

  • Musser, Weasley N. & Martin, Neil R. Jr. & Sauners, Fred B., 1976. "Impact Of Capital Gains Taxation On Farm Organization: Implications For Meat Animals Production On Diversified Farms," 1976 Annual Meeting, August 15-18, State College, Pennsylvania 283929, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    • Handle: RePEc:ags:aaea76:283929
    DOI: 10.22004/ag.econ.283929
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    Cited by:

    1. Michael Boehlje & Hoy Carman, 1982. "Tax Policy: Implications for Producers and the Agricultural Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 64(5), pages 1030-1038.

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    Keywords

    Consumer/Household Economics;

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