Comparison of Tax Burden on Farms in Selected US States

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

čeština

Název v původním jazyce

Comparison of Tax Burden on Farms in Selected US States

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Comparison of Tax Burden on Farms in Selected US States

Popis výsledku anglicky

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

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

2464-8310

Svazek periodika

67

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

13

Strana od-do

839-851

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85071588545