Great Plains Studies, Center for


Date of this Version

Fall 1998


Published in Great Plains Research Vol. 8 No. 2, 1998. Copyright ©1998 The Center for Great Plains Studies, University of Nebraska – Lincoln. Used by permission.


Hoy F. Carman has produced a useful volume on the economic relationships between production agriculture and the V.S. tax system. Focusing on individual income taxes, he also gives brief attention to other federal taxes, including social security, estate, and corporate income levies.

The book should interest academics (particularly those specializing in public finance, farm management, and agricultural policy), policymakers, professional farm managers, and agricultural leaders. Citing and describing a large number of academic studies completed since about 1960, Carman masterfully reports and integrates their results. Perhaps more importantly, he uses his own considerable knowledge to measure both the strengths and shortcomings of these studies.