The State Fiscal Costs of a First-Time Farmer Tax Exemption
Swenson, David A.
October 2004
This is a study of the potential tax costs and participant benefits of an income tax credit to landowners that rent their land to beginning farmers. This study also contains highly detailed modeled information about the overall state income tax incidence borne by farmers ages 50 or more in Iowa.
JEL Classification: H20
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