EconPapers    
Economics at your fingertips  
 

Dynamic Analysis of Income Taxes on Farm Firms

Sermin D. Hardesty, Hoy Carman and Charles V. Moore

American Journal of Agricultural Economics, 1987, vol. 69, issue 2, 358-368

Abstract: A dynamic optimization model is used to analyze the effects of tax law changes instituted by the Economic Recovery Tax Act of 1981 on farm firm decision making. The model incorporates the integrated nature of the firm's production, investment, and financing decisions. Because of interactions between tax provisions, the tax changes had the unexpected effect of reducing optimal investment in machinery and land.

Date: 1987
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.2307/1242286 (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:69:y:1987:i:2:p:358-368.

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:69:y:1987:i:2:p:358-368.