COMBINED EFFECTIVE INCOME AND PROPERTY TAX RATES FOR FARM CAPITAL

This paper examines the combined effects of Federal and State income taxes and State and local property taxes on incentives to invest in farm capital. Combined effective income tax and property tax rates are computed for each of five types of farm equipment and farm structures in each of seven North Central States. The tax rates are shown to vary by asset type, by State, and by the income of the farm investor. The sources of differenes in the effective tax rates among asset types are examined.


Issue Date:
1984-01
Publication Type:
Report
DOI and Other Identifiers:
Record Identifier:
https://ageconsearch.umn.edu/record/276794
Language:
English
Total Pages:
21
Series Statement:
AGES831202




 Record created 2018-09-27, last modified 2020-10-28

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