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| Satt, Ehud. |
| This study examines conceptual problems in measuring product and disposable income of the kibbutz and in comparing them with the relevant national data. The inquiry was prompted by Kroll and Polovin’s paper in this Journal (1997), in which the authors found that per capita product and disposable income of the kibbutz are significantly lower than the national average in Israel. To carry out the analysis, we develop a formal-conceptual model of a national economy which consists of several sectors. Using this model it is shown that the “terms of trade” between the sectors – and the income transfers involved – have a marked effect on the per capita income in each sector, independent of its own productivity. In particular, two downward accounting biases may... |
| Tipo: Journal Article |
Palavras-chave: National income and accounting; Interest payments and debt financing; Income tax; Kibbutz; Productivity Analysis. |
| Ano: 2003 |
URL: http://purl.umn.edu/59571 |
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| Durst, Ron L.. |
| Significant changes in Federal individual income and estate tax policies have occurred over the last 10 years. Analysis suggests that changes in Federal tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest tax burden on farm income and investment in a decade. Similarly, an analysis of the changes to Federal estate tax policies suggests that increases in the value of property that can be transferred to the next generation free of the estate tax, combined with special provisions for farmers and other small businesses, have greatly reduced the number of farm estates subject to the tax and the amount owed. While nearly 10 percent of commercial farm estates could owe... |
| Tipo: Report |
Palavras-chave: Income tax; Estate tax; Tax rates; Estate; Federal tax policy; Farm losses; Commercial farms; Farm Management. |
| Ano: 2009 |
URL: http://purl.umn.edu/58619 |
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| Lapan, Harvey E.; Moschini, GianCarlo; Caruth, Brad. |
| Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay. There is, however, no equivalent stipulation allowing for the deduction of state sales taxes. Consequently, by eliminating the sales tax and replacing the lost revenue with an income-based tax, Iowans could save a substantial amount of money on their federal tax returns without any change in revenue for the Iowa government. Alternatively, by replacing the sales tax with an income-based tax, the State of Iowa could increase its tax revenue without increasing the total... |
| Tipo: Working or Discussion Paper |
Palavras-chave: Federal itemized deductions; Income tax; Sales tax; State budget; Tax policy; Public Economics. |
| Ano: 2002 |
URL: http://purl.umn.edu/18452 |
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