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North Carolina’s Gleaning Tax Credit: How did it work?

From 1984 through 2013, North Carolina allowed farmers to claim the NC Cleaned Crops Tax Credit (GCTC) if they participated in gleaning operations. Undergraduate research assistant Matt Peljovich explored how well that tax credit may have incentivized farmer participation in gleaning. Did this public policy experiment pay off?

Analysis of NC Gleaned Crops Tax Credit

Analysis of the NC Gleaned Crops Tax Credit page 2