The Distribution of Tax Relief under Farm Circuit-Breakers: Some Empirical Evidence
研究了农场断路器式财产税减免计划中税收减免的分布情况，基于实证证据分析其对不同收入家庭的影响，对关注农业税收政策的学者有参考价值。
Economists have devoted much attention to research on the effects of farmland property tax relief programs (Dunford 1980). Almost every state has some type of property tax relief program for farmland owners; about 46 states employ use value assessment for farmland and Wisconsin and Michigan use circuit-breaker programs that provide refundable income tax credits for property taxes that are excessive relative to household income.