Wpływ podatku dochodowego na rolnictwo (na przykładzie USA)

Zaprezentowano sposób, w jaki za pomocą podatku dochodowego można oddziaływać na rolnictwo. Przedmiotem analizy jest, jednolity dla wszystkich stanów USA, federalny podatek dochodowy.

The Income tax, throughout a special construction, can fundamentally affect agriculture. Except the realization of the fiscal function, it can be also used to achieve specified goals of the agricultural policy. The structures included in the tax, can influence farmers' incomes, the number and size offarms, the production factors structure, or the farmers' investment decisions. The article presents the USfederal income tax, which can be a good example of the use of taxes for purposes different than fiscal.