A FLAT RATE TAX: IMPACTS ON REPRESENTATIVE HOG AND GRAIN FARMS

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.

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Year of publication:	1985
Authors:	Doye, Damona G. ; Boehlje, Michael
Published in:	Western Journal of Agricultural Economics. - Western Agricultural Economics Association - WAEA. - Vol. 10.1985, 02
Publisher:	Western Agricultural Economics Association - WAEA
Subject:	Agricultural Finance \| Livestock Production/Industries \| Public Economics

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005480885