Files

Action Filename Size Access Description License
Show more files...

Abstract

This paper focuses on identifying shifts in the tax burden within agriculture associated with various flat tax proposals by comparing their effects on farms with different enterprise combinations, resource bases, and financial characteristics. In general, the flat tax imposes higher average tax burdens on small farms and yields a tax cut from ERTA laws for large farms even when the tax base is broadened.

Details

Downloads Statistics

from
to
Download Full History