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	Provedor de dados AgEcon (4) Autor Monke, James D. (3) Durst, Ron L. (2) Myyra, Sami (1) Pietola, Kyosti (1) Pouta, Eija (1) Palavra-chave Capital gains (4) Agricultural Finance (3) Financial Economics (2) Public Economics (2) Agricultural assets (1) Consumer/Household Economics (1) Estate and gift tax (1) Estate taxes (1) Family farm (1) Farm income variability (1) Farm losses (1) Farm taxation (1) Federal income tax (1) Federal tax policy (1) Fiscal effects (1) IRAs (1) Income tax (1) Income taxes (1) Land (1) Land Economics/Use (1) Mais... Tipo do documento Report (2) Conference Paper or Presentation (1) Working or Discussion Paper (1) Ano 2009 (1) 2001 (1) 1998 (2) País United States (4) Idioma Inglês (4)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 4 Primeira ... 1 ... Última RETIREMENT PLANNING BY FARMERS: OPPORTUNITIES IN THE TAXPAYER RELIEF ACT OF 1997 AgEcon Monke, James D.. Relatively few farmers regularly use tax-favored retirement accounts to diversify long-term farm assets with nonfarm savings. The Taxpayer Relief Act of 1997 creates new investment opportunities for both IRAs and regular capital assets. Complex tradeoffs exist among new tax incentives, possible resulting in few overall gains in diversification. Tipo: Conference Paper or Presentation Palavras-chave: Income taxes; Retirement planning; Capital gains; IRAs; Consumer/Household Economics; Financial Economics. Ano: 1998 URL: http://purl.umn.edu/20815 Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland AgEcon Pietola, Kyosti; Myyra, Sami; Pouta, Eija. Capital gains taxes Tipo: Working or Discussion Paper Palavras-chave: Capital gains; Taxes; Land; Trade; Fiscal effects; Agricultural Finance; Financial Economics; Land Economics/Use. Ano: 2009 URL: http://purl.umn.edu/50040 EFFECTS OF FEDERAL TAX POLICY ON AGRICULTURE AgEcon Durst, Ron L.; Monke, James D.. This report analyzes the effects of the current Federal tax code on farming and evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws. Farmers continue to benefit from both Federal income and estate tax policies targeted to agriculture. These provisions exert upward pressure on farmland values and help support ongoing trends that increase the number of very small and large farms. However, the influence of the current tax structure with lower marginal tax rates and a broader income base is less than in earlier decades and may be small relative to government farm programs. Tax proposals to assist beginning farmers would likely increase the... Tipo: Report Palavras-chave: Federal tax policy; Income tax; Social security tax; Structure; Small farms; Estate and gift tax; Capital gains; Farm losses; Agricultural Finance; Public Economics. Ano: 2001 URL: http://purl.umn.edu/33919 The Taxpayer Relief Act of 1997: Provisions for Farmers and Rural Communities AgEcon Monke, James D.; Durst, Ron L.. Under the Taxpayer Relief Act of 1997, most farmers will pay less Federal income tax, and farm families will find it easier to transfer the family farm across generations. The new law--the tax portion of 1997 legislation to balance the Federal budget by 2002--emerges from years of debate on proposals for tax simplification, broad tax reduction, and targeted relief for capital gains and estate taxes. The legislation is expected to generate a net tax reduction of $95 billion over 5 years for all taxpayers. A number of general and targeted tax relief provisions will reduce Federal taxes significantly for farmers and other rural residents, but also will increase the complexity of both Federal income and estate taxes. Farmers are expected to save more than $1.6... Tipo: Report Palavras-chave: Farm taxation; Federal income tax; Family farm; Capital gains; Estate taxes; Tax reform; Tax policy; Agricultural assets; Farm income variability; Agricultural Finance; Public Economics. Ano: 1998 URL: http://purl.umn.edu/33905 Registros recuperados: 4 Primeira ... 1 ... Última

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