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| Durst, Ron L.; Monke, James D.; Maxwell, Douglas L.. |
| Concern among policymakers that the Federal estate tax might force the liquidation of some family farms has resulted in the enactment of a variety of special provisions over the years. Providing relief to farmers and other small business owners was the primary impetus for the 1997 changes to Federal estate and gift tax policies and a major objective of the 2001 law that will phase out and eventually repeal the Federal estate tax. While only about 4 percent of all farm estates owe Federal estate taxes, a much larger percentage of farm estates must file an estate tax return, make use of special farm provisions, alter their business practices, or engage in costly estate planning in order to reduce the impact of the estate tax on their farm business. Thus, the... |
| Tipo: Report |
Palavras-chave: Agricultural Finance; Public Economics. |
| Ano: 2002 |
URL: http://purl.umn.edu/33627 |
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| Maxwell, Douglas L.. |
| The number of farms and other estates that must pay Federal estate taxes has increased in recent years. Concerns about this increase and its effect on farms and other small businesses have generated a number of proposals to change Federal estate tax laws. Some proposals would affect only farms and small businesses. Other proposals would lower taxes for all estates and reduce the number of estates required to file an estate tax return. Of the current proposals examined here, farm estate taxes would be reduced most by a new exclusion for familyowned businesses, including farms. |
| Tipo: Report |
Palavras-chave: Agricultural Finance; Public Economics. |
| Ano: 1997 |
URL: http://purl.umn.edu/33741 |
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