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Income Tax Effects on Beef Cow Replacement Strategy*
Published online by Cambridge University Press: 28 April 2015
Extract
Little work has been done on the effect of income taxes on the firm-level decisions made by farmers and ranchers. Krause and Shapiro [4] identified this gap in agricultural economic research, noting that much of the published work on income taxes is descriptive rather than an analysis of the effect on firm level decision-making and resource allocation. Yet farmers make few investment or production decisions which do not affect their income tax liability for one or more years.
An exception to the usual practice of omitting income taxes from a research study is a recent article by Lin, Dean and Moore [5].
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- Research Article
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- Copyright © Southern Agricultural Economics Association 1977
Footnotes
Technical Article No. 13093 of the Texas Agricultural Experiment Station
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