Analysis Of The Implications Of Selected Income And Estate Tax Provisions On The Structure Of Agriculture

Rapidly rising asset values and growing farm size have characterized agriculture for more than two decades. These, trends have been accompanied by increased concentration of the ownership and control of farm resources and widening differences in the farm incomes of various size farms.—\u27\u27 These and other changes in the tenure, productivity, financial and legal characteristics of farm firms have led farmers, rural residents and policy makers to express renewed interest in the future structure of the U.S. farm production sector