Income tax reform became a key issue in agriculture in tile 1970's and 198U 1 s. Empirical evidence based upon economic modeling of representative farms and statistical analysis of farmer responses to a tax policy survey, suggests that broad tax reform such as proposed by the U.S. Department of Treasury would lower farm taxes and would also receive substantial support among farmers. Tne interlinkages among tax policy and commodity program policies were found to be pervasive, and the implications of this for tax reform are developed. A broad, political economy approach to tax misallocation effects in agriculture and the benefits of tax reform is presented. Discussion of the symposium papers and presentation of an alternative economic approach to analyzing tax reform effects are presented in the final two papers.