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Title
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The 1982 tax return data and supply-side response to the tax cut: Manifestation or mirage?
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Date
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1984
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Summary
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This paper examines the recent claims that the published 1982 tax return data show that the tax cut in the Economic Recovery Tax Act of 1981 induced upper-income taxpayers to relay less heavily on tax shelters and to pay more, not less, income tax. The report indicates that the tax return data neither prove nor disprove these claims because they do not enable separating other effects, for example, normal income growth and short-term tax planning activities, from the long-term incentive effects of the tax cut. The implications for tax equity are also discussed.
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Title
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An overview of the farmland retention issue
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Date
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1983
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Summary
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Richard W. Dunford is an Associate Professor in the Department of Agricultural Economics at Washington State University (Pullman). He has written extensively on rural land use problems, conflicts, and policies. This report was prepared for the Environment and Natural Resources Policy Division of the Congressional Research Service in the Library of Congress (Washington, D.C.) in partial fulfillment of contract 83-30., This overview of the complex farmland retention issue begins with a reveiew of recent empirical evidence on farmland conversion trends. Concerns associated with farmland conversion are then presented and analyzed. State and local farmland retention efforts are summarized in the third section. Finally, Federal farmland retention efforts to date are examined.
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