@article{Musser:283929,
      recid = {283929},
      author = {Musser, Weasley N. and Martin, Neil R. Jr. and Sauners,  Fred B.},
      title = {IMPACT OF CAPITAL GAINS TAXATION ON FARM ORGANIZATION:  IMPLICATIONS FOR MEAT ANIMALS PRODUCTION ON DIVERSIFIED  FARMS},
      address = {1976-08},
      number = {2178-2019-622},
      pages = {17},
      year = {1976},
      abstract = {Agricultural economists have devoted considerable research  efforts to measuring aggregate capital gains accruing to  the U.S. agricultural sector and their effect on the  welfare of farm families (Bhatia, Evans and. Simunek,  Hoover, Melichar and Sayre). A specific research issue  concerning capital gains is preferential treatment under  federal income taxation statutes. Carmen (1968, 1969)  outlined the general tax shelters provided by capital gains  taxation and explored the example of beef breeding herds in  some detail. Vandeputte and Baker demonstrated that  preferential capital gains taxation encourages extensive  rather than intensive farm firm growth.},
      url = {http://ageconsearch.umn.edu/record/283929},
      doi = {https://doi.org/10.22004/ag.econ.283929},
}