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Tax Policy and Farm Organization

Tia Michelle McDonald & Katherine Lacy

Applied Economic Perspectives and Policy2026https://doi.org/10.1002/aepp.70062article
AJG 2
Weight
0.50

What the paper says

The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments. Using a logit regression, we analyze the likelihood of organizational structure selection for tax purposes in response to the TCJA and the Qualified Business Income Deduction (QBID). We find farms are more likely to be organized as S corporations after the TCJA. Furthermore, using a fuzzy regression discontinuity design, we demonstrate a significant increase in wage expenses in response to QBID income limits.

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https://doi.org/https://doi.org/10.1002/aepp.70062

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@article{tia2026,
  title        = {{Tax Policy and Farm Organization}},
  author       = {Tia Michelle McDonald & Katherine Lacy},
  journal      = {Applied Economic Perspectives and Policy},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/aepp.70062},
}

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Tax Policy and Farm Organization

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.