Tax Policies and the Financially Constrained Farm Household
分析收入税、利润税和消费税对受财务约束的农户经济决策的影响，发现用消费税替代利润税会在短期增加农场劳动、收入和产量，替代收入税则在中期和长期有类似扩张效应。
Abstract This article analyzes the implications of income, profit, and consumption taxes on the economic decisions of financially constrained farm households within a dynamic intertemporal framework. The most important results are that replacing a profits tax with a consumption tax would lead to increases in on‐farm work, farm income, and farm production in the short run. Capital accumulation would be enhanced leading to similar effects in the long run. If an income tax is replaced with a consumption tax, similar expansive effects would occur in the intermediate and long run, but in the short run there would be no effect on farm production.