英文文献：A Micro Estimate of Tax Expenditures Received by Farmers
英文文献作者：Hanson, Gregory D.,Eidman, Vernon R.
英文文献摘要：
Tax expenditures (i.e. tax preferences or subsidies) are estimated for a micro sample of Minnesota Corn Belt farmers. Agricultural tax expenditures on sample farms increased dramatically during the 1970's, and greatly exceeded direct budget outlays for farm program payments. The federal income tax also became markedly regressive during the 1971)'s.