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