Impact of the Tax Reform Act of 1986 on a Cross Section of U.S. Dairies

Tom McGuckin, Gail Welsh, Rodney J. Glinsmann and Gary Bruner

Review of Agricultural Economics, 1988, vol. 10, issue 2, 191-208

Abstract: This paper analyzes the impact of the Tax Reform Act of 1986 (TRA) on the economic, feasibility of dairies for owner/operators and for general partnerships. The analysis examines the present value of total capital investment using the Economic Recovery Tax Act (ERTA) and TRA tax rules for different sized dairy units located throughout the U.S. using a twenty-year dynamic simulation model of a dairy farm.

Date: 1988
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