Paying Wages In Kind for Agricultural Labor Harl, Neil Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-17T23:53:53.000 2020-06-29T22:52:05Z 2020-06-29T22:52:05Z 2016-10-21 1990-02-16
dc.description.abstract <p>Beginning in 1990, cash remuneration paid to an agricultural laborer is subject to mandatory income tax withholding. Prior to 1990, employers were not required to withhold federal income tax on wages paid to agricultural labor. However, agricultural employees could, if their employers agreed, choose voluntarily to have income tax withheld from wages. The enactment of mandatory income tax withholding plus the gradual increase in FICA tax (increasing from 7.51 percent of the first $48,000 of wages in 1989 to 7.65 percent of the first $51,300 of wages in 1990) have given added impetus to the payment of wages in kind.</p>
dc.identifier archive/
dc.identifier.articleid 1016
dc.identifier.contextkey 9295252
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol1/iss7/1
dc.source.bitstream archive/|||Fri Jan 14 17:35:39 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Paying Wages In Kind for Agricultural Labor
dc.type article
dc.type.genre article
dspace.entity.type Publication
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