Matches in SemOpenAlex for { <https://semopenalex.org/work/W2924802611> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W2924802611 abstract "The effects of the Tax Reform Act of 1986 on farm sole proprietorships are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax liability for sole proprietorships is estimated to decline by 4.5 percent under tax reform. All farm types with the exception of the dairy sector experience net tax reductions under the new tax law. Taxpayers with high levels of farm business receipts will likely pay more in taxes under fully implemented tax reform. In general, lower marginal tax rates and generous expensing provisions will offset the repeal of the investment tax credit and capital gains preference. Taxpayers with high off-farm incomes receive little benefit from the new law." @default.
- W2924802611 created "2019-04-01" @default.
- W2924802611 creator A5072801072 @default.
- W2924802611 date "1988-01-01" @default.
- W2924802611 modified "2023-09-28" @default.
- W2924802611 title "ESTIMATING THE EFFECTS OF TAX REFORM ON FARM SOLE PROPRIETORSHIPS" @default.
- W2924802611 doi "https://doi.org/10.22004/ag.econ.278124" @default.
- W2924802611 hasPublicationYear "1988" @default.
- W2924802611 type Work @default.
- W2924802611 sameAs 2924802611 @default.
- W2924802611 citedByCount "0" @default.
- W2924802611 crossrefType "posted-content" @default.
- W2924802611 hasAuthorship W2924802611A5072801072 @default.
- W2924802611 hasConcept C100001284 @default.
- W2924802611 hasConcept C111326686 @default.
- W2924802611 hasConcept C113216237 @default.
- W2924802611 hasConcept C144133560 @default.
- W2924802611 hasConcept C145236788 @default.
- W2924802611 hasConcept C162077342 @default.
- W2924802611 hasConcept C162324750 @default.
- W2924802611 hasConcept C172008318 @default.
- W2924802611 hasConcept C17744445 @default.
- W2924802611 hasConcept C193681711 @default.
- W2924802611 hasConcept C199539241 @default.
- W2924802611 hasConcept C2777709592 @default.
- W2924802611 hasConcept C2778631509 @default.
- W2924802611 hasConcept C2780808987 @default.
- W2924802611 hasConcept C551662922 @default.
- W2924802611 hasConcept C55214782 @default.
- W2924802611 hasConcept C556758197 @default.
- W2924802611 hasConcept C74939039 @default.
- W2924802611 hasConceptScore W2924802611C100001284 @default.
- W2924802611 hasConceptScore W2924802611C111326686 @default.
- W2924802611 hasConceptScore W2924802611C113216237 @default.
- W2924802611 hasConceptScore W2924802611C144133560 @default.
- W2924802611 hasConceptScore W2924802611C145236788 @default.
- W2924802611 hasConceptScore W2924802611C162077342 @default.
- W2924802611 hasConceptScore W2924802611C162324750 @default.
- W2924802611 hasConceptScore W2924802611C172008318 @default.
- W2924802611 hasConceptScore W2924802611C17744445 @default.
- W2924802611 hasConceptScore W2924802611C193681711 @default.
- W2924802611 hasConceptScore W2924802611C199539241 @default.
- W2924802611 hasConceptScore W2924802611C2777709592 @default.
- W2924802611 hasConceptScore W2924802611C2778631509 @default.
- W2924802611 hasConceptScore W2924802611C2780808987 @default.
- W2924802611 hasConceptScore W2924802611C551662922 @default.
- W2924802611 hasConceptScore W2924802611C55214782 @default.
- W2924802611 hasConceptScore W2924802611C556758197 @default.
- W2924802611 hasConceptScore W2924802611C74939039 @default.
- W2924802611 hasLocation W29248026111 @default.
- W2924802611 hasOpenAccess W2924802611 @default.
- W2924802611 hasPrimaryLocation W29248026111 @default.
- W2924802611 hasRelatedWork W1496856364 @default.
- W2924802611 hasRelatedWork W1507397306 @default.
- W2924802611 hasRelatedWork W1583396542 @default.
- W2924802611 hasRelatedWork W1761991514 @default.
- W2924802611 hasRelatedWork W1966015757 @default.
- W2924802611 hasRelatedWork W2005816204 @default.
- W2924802611 hasRelatedWork W2074185719 @default.
- W2924802611 hasRelatedWork W2110420753 @default.
- W2924802611 hasRelatedWork W2113325272 @default.
- W2924802611 hasRelatedWork W2139634084 @default.
- W2924802611 hasRelatedWork W2397479829 @default.
- W2924802611 hasRelatedWork W2765374816 @default.
- W2924802611 hasRelatedWork W2780666352 @default.
- W2924802611 hasRelatedWork W2942455327 @default.
- W2924802611 hasRelatedWork W3023342063 @default.
- W2924802611 hasRelatedWork W3121331109 @default.
- W2924802611 hasRelatedWork W318867033 @default.
- W2924802611 hasRelatedWork W3206539956 @default.
- W2924802611 hasRelatedWork W611353958 @default.
- W2924802611 hasRelatedWork W2188828464 @default.
- W2924802611 isParatext "false" @default.
- W2924802611 isRetracted "false" @default.
- W2924802611 magId "2924802611" @default.
- W2924802611 workType "article" @default.