Agricultural Policies in the Presence of Distorting Taxes
分析扭曲性要素税如何影响生产补贴、生产配额、面积控制、休耕补贴和现金转移的福利效应，发现现有税收会大幅提高这些政策的成本，而以往研究忽略了要素市场互动，导致成本估算偏差。
Abstract This article analyzes how distortionary factor taxes affect the welfare impacts of production subsidies, production quotas, acreage controls, subsidies for acreage reductions, and cash transfers to farmers. Pre‐existing taxes substantially raise the costs of all these policies. These additional costs reflect the welfare losses from financing certain policies by distortionary taxes. They also reflect interactions with factor markets caused by changes in the costs of producing agricultural output. Previous studies ignore the latter types of effect. Consequently they significantly overstate the costs of production subsidies and understate the costs of production quotas, acreage controls, and subsidies for acreage reductions.