英文文献：The Effect of Consumption Based Taxes on Agriculture in the United States
英文文献作者：Marcu, Mihaela,Moss, Charles B.
英文文献摘要：
Recently several proposals have arisen to replace the current income tax system in the United States with a consumption based or Fair Tax. This study investigates the effect of such a consumption based tax on agricultural investment decisions using stochastic optimal control to model the investment decision at the farm level. The results indicate that a consumption tax rate of 25.9 percent would be equivalent to the income tax rate paid by very large producers in the United States.