Under the Taxpayer Relief Act of 1997, most farmers will pay less Federal income tax, and farm families will find it easier to transfer the family farm across generations. The new law--the tax portion of 1997 legislation to balance the Federal budget by 2002--emerges from years of debate on...

USDA's Food Safety and Inspection Service (FSIS) finances about 13.5 percent of its budget outlays through user fees for overtime and unscheduled meat and poultry inspections. User fees play an increasingly important role in financing government programs, and FSIS has frequently requested...

This report revises to early 1978 the tax and revenue laws of the State of North Dakota described in Agricultural Economics Report No. 117, Department of Agricultural Economics, North Dakota State University, December, 1976. The research on which this report is based was conducted for the U.S....

This report on the North Dakota tax system is a by-product of a much broader study of the impacts of increased coal production in the Northern Great Plains. Subsequent research will examine the effects of coal development on state and local financial resources; demands for local government...