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Sisson, Charles Adair. Tax Burdens in American Agriculture: An Intersectoral Comparison . Ames: Iowa State University Press, 1982, viii + 154 pp, $‐14.40
Author(s) -
Boehlje Michael
Publication year - 1982
Publication title -
american journal of agricultural economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.949
H-Index - 111
eISSN - 1467-8276
pISSN - 0002-9092
DOI - 10.2307/1240606
Subject(s) - state (computer science) , citation , library science , agriculture , political science , law and economics , gerontology , sociology , history , medicine , computer science , archaeology , algorithm
Major changes In the agncultural sector have prompted many observers to queslJon the necessIty and deSllablhty of main· tammg specific tax prOVISions which benefit farmers-for ex· ample, cash accountmg, expensing capital costs for groves, orchards, and vmeyards, and allowmg farl1).ers to treat gams on sales of qualIfying hvestock held for draft, breedIng, drury, or sportIng purposes as capital gams Many economIsts and tax experts beheve that farmers no longer need the prefer entIal treatment contamed In the Internal Revenue Code Others clrum that farming has not changed substanlIaily and that farmers stdl need these provlSlons StIll others suggest that changes In the agncultural sector and hIgher land values have created new problems for farmers that warrant addJtIonai tax rehef