Comparison of Tax Burden on Farms in Selected US States
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A79261" target="_blank" >RIV/60460709:41110/19:79261 - isvavai.cz</a>
Result on the web
<a href="https://acta.mendelu.cz/67/3/0839/" target="_blank" >https://acta.mendelu.cz/67/3/0839/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201967030839" target="_blank" >10.11118/actaun201967030839</a>
Alternative languages
Result language
čeština
Original language name
Comparison of Tax Burden on Farms in Selected US States
Original language description
This paper deals with the comparison of the tax burden of selected US States within the framework of two taxes, income tax and sales tax. When drawing up this issue, the authors were led by the idea that there may be significant differences among particular states, so they chose as the objective to identify fiscally attractive areas. The quantification research of tax burden on model farms in 12 US states, Corn Belt was carried out in order to meet the objective. To the three groups of taxpayers, single, married and head of household, were applied federal and state taxation on natural persons income, social security and health insurance contributions, and sales tax. The crosssectional analysis is focused on 2012. The results of the comparative analysis led to the identification of fiscally attractive areas of agribusiness, South and North Dakota, regardless of the taxpayer status, Ohio, and to the confirmation of the assumption that there are significant differences between the states surveyed, parti
Czech name
Comparison of Tax Burden on Farms in Selected US States
Czech description
This paper deals with the comparison of the tax burden of selected US States within the framework of two taxes, income tax and sales tax. When drawing up this issue, the authors were led by the idea that there may be significant differences among particular states, so they chose as the objective to identify fiscally attractive areas. The quantification research of tax burden on model farms in 12 US states, Corn Belt was carried out in order to meet the objective. To the three groups of taxpayers, single, married and head of household, were applied federal and state taxation on natural persons income, social security and health insurance contributions, and sales tax. The crosssectional analysis is focused on 2012. The results of the comparative analysis led to the identification of fiscally attractive areas of agribusiness, South and North Dakota, regardless of the taxpayer status, Ohio, and to the confirmation of the assumption that there are significant differences between the states surveyed, parti
Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
2464-8310
Volume of the periodical
67
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
13
Pages from-to
839-851
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85071588545