An increasing number of farmers in the United States are finding more opportunity to participate in value-added activities beyond their commodity production. Issues' such as low farm income, increasing marketing margins, and a desire to enhance demand for local commodities-generate more interest...

The authors found that food retailers would incur sizeable incremental costs depending on the mix of labor and capital utilized if a dual tax structure was imposed. Thus, the tax savings to consumers then would be offset not only by the recoupment of the lost revenue by government, but also by...