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Effects of Federal Tax Policy on Agriculture By Ron Durst, James Monke ERS Agricultural Economic Report No. 800. 60 pp, April 2001 This report analyzes the effects of the current Federal tax code on farming. It is the first study that applies the ERS farm typology to tax data. The study was initiated by the USDA National Commission on Small Farms and also evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws, although this influence may be less than in earlier decades. Keywords: federal tax policy, income tax, social security tax, structure, small farms, estate and gift tax, capital gains, farm losses In this report ... Chapters are in Adobe Acrobat PDF format. Frontmatter, 4 kb Contents, 18 kb Summary, 18 kb Introduction, 27 kb Federal Income Tax Policies, 102 kb Social Security and Other Labor Taxes, 27 kb Federal Estate and Gift Taxes, 32 kb Tax Policy Implications, 50 kb Proposals for Reform, 27 kb Conclusions, 18 kb References, 28 kb Entire report, 209 kb Order this report (stock #ERSAER800) web administration: webadmin@ers.usda.gov page updated: April 30, 2001

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