The Taxpayer Relief Act, Estate Planning, and Resource Mobility in U.S. Agriculture
探讨美国资本税法和遗产税豁免如何导致农业资源流动性降低，并指出1997年《纳税人救济法案》可能加剧这一问题。
Abstract Agricultural resources tend to be owned by individuals in the later stages of their economic life. If older agricultural resource owners tend to use resources less productively than younger owners, then much of the resource base in agriculture may be inefficiently employed. This article argues that U.S. capital taxation laws may be partly responsible for resource immobility. Capital gains taxation tends to reduce resource mobility, as does the family business estate tax exemption. The 1997 Taxpayer Relief Act could exacerbate the immobility problem.