The use of tax policy to encourage conservation of agricultural and environmental resources is not a new idea but gained increased attention in the recently concluded farm bill debate. A new tax deduction is established for taxpayers who take voluntary measures to aid in the recovery of species...

Several proposals calling for fundamental reform of the Federal income tax system have been put forth, including a report by the co-chairs of the National Commission on Fiscal Responsibility. The primary elements of reform — eliminating tax preferences, restructuring capital gains and dividend...

Several proposals calling for fundamental reform of the Federal income tax system have been put forth, including a report by the co-chairs of the National Commission on Fiscal Responsibility. The primary elements of reform—eliminating tax preferences, restructuring capital gains and dividend...