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...

Significant changes in Federal individual income and estate tax policies have occurred over the last 10 years. Analysis suggests that changes in Federal tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the...

In recent farm policy debates, proposals for a whole-farm revenue safety net program have been put forward that could provide a farm-income safety net for a wide variety of farming activities. These proposals include income-stabilization accounts and whole-farm revenue insurance. Risk protection...