THE LAND IMPROVEMENT TAX SIMULATOR (LITS): AN ANALYTICAL TOOL

Ralph E. Heimlich and Arthur B. Daugherty

No 277913, Staff Reports from United States Department of Agriculture, Economic Research Service

Abstract: Knowledge about effects of Federal income tax provisions on the use and treatment of land is important in analyzing and predicting changes in the use and management of land. This report describes an electronic spreadsheet model allowing comparisons of alternative tax treatment of expenditures for soil and water conservation, landclearing, and other land improvement investments. Each calculation is referenced to the Internal Revenue Code. A simple example application of the model is included along with listings of row headings, formulas, and required data input.

Keywords: Financial Economics; Land Economics/Use (search for similar items in EconPapers)
Pages: 24
Date: 1986-10
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ags:uerssr:277913

DOI: 10.22004/ag.econ.277913

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