Suchergebnisse

"Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. [This book] offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices."--Page [i]

Intro -- MILLION DOLLAR FARMS IN THE NEW CENTURY -- MILLION DOLLAR FARMS IN THE NEW CENTURY -- CONTENTS -- PREFACE -- Chapter 1 MILLION-DOLLAR FARMS IN THE NEW CENTURY -- Abstract -- Acknowledgments -- Summary -- What Is the Issue? -- What Did the Study Find? -- How Was the Study Conducted? -- Introduction -- Longrun Trends -- Number of Million-Dollar Farms -- The History of Million-Dollar Farms -- Business Age -- Following Farms Back through Time -- Shift to ARMS Data -- Share of Farms, Gross Farm Sales, and Government Payments -- Government Payments -- Individual Commodities -- Specialization, Farm Size, and Tenure -- Farm Size -- Tenure -- Business Organization -- Operator Characteristics -- Principal Operators -- Secondary Operators -- Farm and Household Finances -- Standard Financial Performance Measures -- Farm Operator Household Income -- Farm Business Arrangements -- Accessing Resources and Labor -- Hours of Labor -- Capital/Labor Ratio -- Contracting -- Conclusions and Implications -- Continuing Shift to Million-Dollar Farms -- Concentration of Production -- Million-Dollar Farms Are Family Farms -- References -- Appendix: The 2002 Census of Agriculture Longitude File -- Linking Censuses of Agriculture -- Business Age -- Limitations of the Data -- End Notes -- Chapter 2 UNITED STATES FARM INCOME -- Summary -- Introduction -- Review of Calendar Year 2008 -- Cash Receipts -- Crops -- Livestock -- Government Payments -- Production Expenses -- Average Farm Household Income -- Farm Asset Values and Debt -- End Notes -- CHAPTER SOURCES -- INDEX -- Blank Page.