ERIC Number: EJ366541
Record Type: Journal
Publication Date: 1987
Reference Count: N/A
Tax Reform Implications for Rural Communities and Farmers.
Durst, Ron L.; Reeder, Richard J.
Rural Development Perspectives, v3 n3 p2-6 Jun 1987
Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and credits. (NEC)
Publication Type: Journal Articles; Reports - Evaluative
Education Level: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Tax Reform Act 1986