| Автор | LaDue, Eddy |
| Автор | Casler, George |
| Автор | Conrad, Jeffrey |
| Дата выпуска | 1989 |
| dc.description | The 1985 tax data for 120 dairy farm businesses was used to determine the effects of the Tax Reform Act of 1986 on taxes paid by dairy farmers. Taxes before credits peak in 1991 without capitalization and in 1987 with capitalization of pre-productive expenses. Carryover of investment tax credit limits tax increases for a few years, particularly for middle income dairymen. Modification of the ratio of regular depreciable to capitalizable property caused by changes in culling rates can alter the optimal capitalization election decision. In the long run, average taxes will increase about 170 percent. |
| Формат | application.pdf |
| Издатель | Oxford University Press |
| Тема | Articles |
| Название | 1986 Tax Reform and Dairy Farm Businesses |
| Тип | research-article |
| DOI | 10.1093/aepp/11.1.117 |
| Electronic ISSN | 2040-5804 |
| Print ISSN | 2040-5790 |
| Журнал | Applied Economic Perspectives and Policy |
| Том | 11 |
| Первая страница | 117 |
| Последняя страница | 129 |
| Выпуск | 1 |
