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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
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Handle: RePEc:oup:ajagec:v:55:y:1973:i:2:p:184-191.