EconPapers    
Economics at your fingertips  
 

Alternative Tax Treatment of Orchard Development Costs: Impacts on Producers, Middlemen, and Consumers

Hoy Carman and James G. Youde

American Journal of Agricultural Economics, 1973, vol. 55, issue 2, 184-191

Abstract: Present federal income tax laws allow current deduction of development costs for most orchard crops. An economic surplus framework is used to analyze the impact of cost capitalization on producers, middlemen, and consumers. Estimated net social returns per dollar of tax subsidy range from $0.12 to $15.00 for five California orchard crops under present tax treatment.

Date: 1973
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.2307/1238435 (application/pdf)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:ajagec:v:55:y:1973:i:2:p:184-191.

Access Statistics for this article

American Journal of Agricultural Economics is currently edited by Madhu Khanna, Brian E. Roe, James Vercammen and JunJie Wu

More articles in American Journal of Agricultural Economics from Agricultural and Applied Economics Association Contact information at EDIRC.
Bibliographic data for series maintained by Oxford University Press ().

 
Page updated 2020-10-17
Handle: RePEc:oup:ajagec:v:55:y:1973:i:2:p:184-191.