REPLACING ASSETS UNDER ACCELERATED DEPRECIATION LAWS
Gregory A. Ibendahl and
John D. Anderson
No 20058, 2004 Annual meeting, August 1-4, Denver, CO from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)
The accelerated depreciation laws provide more revenue in earlier years of a new asset due to shielding of taxes. The laws seem designed to encourage farmers to purchase assets more often. This paper exams the optimal purchase period for a beef cattle farm buying replacement cows. While the accelerated depreciation laws do help farms, the optimal asset life is seldom shortened.
Keywords: Farm; Management (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea04:20058
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