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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
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Handle: RePEc:oup:ajagec:v:69:y:1987:i:2:p:358-368.