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Extract: Several analysts have suggested and many people believe that various Federal income tax regulations have contributed to changing the structure of agriculture by increasing the optimal size of machinery investment on crop farms and by having different impacts across farms of various size. This bulletin examines the effects of investment tax credit, accelerated depreciation and the general tax rate structure on machinery selection and net income of representative Indiana crop farms to draw some conclusions about these hypotheses.
Production-oriented information for professional agriculturists.
U.S. Agricultural Response to Income Taxation is the first extensive look at how income tax policy affects agriculture in the U.S. Surveying a significant body of research, Carman documents the effects of federal income tax on production and investment decisions in agriculture, farm size, and, prior to 1986's tax reform act, tax-shelter investments by non-farmers. Guiding a reader through tax and farm policy with helpful flow charts and graphs, Carman discusses the impact of income taxes on land prices; decisions regarding machinery and equipment, orchards, and livestock; management practices that take advantage of cash accounting; capital gains tax and depreciation provisions; and tax equity. He also examines the interactions of income taxes with social security taxes, estate and gift taxes, and corporate income taxes. This book concludes with a timely review of how various tax proposals, from a fiat tax to a consumption tax, might affect farmers and agriculture in the U.S.