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Incentivizing Transparency: Agricultural Benefit Corporations To Improve Consumer Trust, Kathryn Smith

San Diego Law Review

In the face of inadequate, often abysmal agricultural practices and laws that enable them, producers who provide the social good of transparency should receive a benefit. Amidst the debate that all benefit corporations should qualify for special tax treatment, this Comment proposes the development of a federal benefit corporation class offering special tax treatment to worthy agricultural producers. By reallocating current agricultural subsidies, Congress can feasibly correct the agricultural industry’s failure to adequately inform consumers.