Over the past half century, the structure of agriculture has been marked by change. Since little was known about these changes. Secretary Bergland initiated an inquiry into the forces that produced them. One area examined was Federal tax policy. While the theoretical and empirical tax work was not in final form by the summer of 1980, several major themes had emerged from it. They were largely consistent with prior theoretical work. To test them against practical experience, the Department of Agriculture asked five of the Nation's most prominent and skilled farm tax practitioners and commentators to prepare papers on tax policy structure.
Davenport, Charles, "Seminar On Federal Taxation And The Structure Of Agriculture" (1980). Economic Staff Paper Series. 60.