IDEAS home Printed from https://ideas.repec.org/p/ags/aaea90/270884.html
   My bibliography  Save this paper

Do Farmers Pay Federal Income Taxes?

Author

Listed:
  • Durst, Ron L.
  • Rossi, Clifford V.

Abstract

This paper examines the proposition that the Federal income tax provides a net subsidy to the farm sector. The net effect on Federal income tax revenues from exempting farm income and disallowing farm losses for various sizes and types of farms is determined. The analysis finds that the income tax results in a small net subsidy to farming by the U.S. Treasury.

Suggested Citation

  • Durst, Ron L. & Rossi, Clifford V., 1990. "Do Farmers Pay Federal Income Taxes?," 1990 Annual meeting, August 5-8, Vancouver, Canada 270884, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    • Handle: RePEc:ags:aaea90:270884
    DOI: 10.22004/ag.econ.270884
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/270884/files/aaea-1990-053.pdf
    Download Restriction: no
    File URL: https://ageconsearch.umn.edu/record/270884/files/aaea-1990-053.pdf?subformat=pdfa
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.270884?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Reinsel, Edward I., 1986. "FEDERAL FARM INCOME TAXES Is Treasury The Loser?," 1986 Annual Meeting, July 27-30, Reno, Nevada 278116, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rossi, Clifford V., 1988. "Estimating The Effects Of Tax Reform On Farm Sole Proprietorships," Staff Reports 278124, United States Department of Agriculture, Economic Research Service.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:aaea90:270884. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/aaeaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.