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Tax Policy and Farm Organization

open access: yesApplied Economic Perspectives and Policy, Volume 48, Issue 3, Page 780-796, July 2026.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

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