Open Access Honors Program Thesis
Inheritance and transfer tax--Economic aspects--United States; Farms--Taxation--United States; Ranches--Taxation--United States; Agriculture--Taxation--United States;
One central divide that has emerged on the federal estate tax issue is whether or not it adversely affects farming and ranching businesses in America. An adverse effect on a farming and ranching business would be if business assets would need to be sold in order to pay the federal estate tax. There are opinions on both sides of this issue. Thus, the first research question to answer will be:
i. Does the federal estate tax have adverse consequences on farming and ranching businesses in America?
After a conclusion is drawn on whether or not there are adverse effects from the federal estate tax on farming and ranching businesses in America, it will need to be determined whether or not reform to the estate tax is necessary. A second research question will then need to be answered.
ii. If any reform is necessary, how should the federal estate tax law be modified?
In answering the above questions, a thorough discussion will be presented on the effect of federal estate taxes on farming and ranching businesses
Date of Award
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
1 PDF file (53 pages)
© 2013 Taylor G. Johnson
Johnson, Taylor G., "The federal estate tax: a comprehensive look at the effects on American farming and ranching businesses" (2013). Honors Program Theses. 145.