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Income Tax Effects on Beef Cow Replacement Strategy

Author

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  • Kay, Ronald D.
  • Rister, Edward

Abstract

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].

Suggested Citation

  • Kay, Ronald D. & Rister, Edward, 1977. "Income Tax Effects on Beef Cow Replacement Strategy," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 9(1), pages 169-172, July.
    • Handle: RePEc:cup:jagaec:v:9:y:1977:i:01:p:169-172_01
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    Cited by:

    1. Innes, Robert & Carman, Hoy F., 1988. "Tax Reform And Beef Cow Replacement Strategy," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 13(2), pages 1-13, December.
    2. Melton, Bryan E., 1980. "Economics Of Beef Cow Culling And Replacement Decisions Under Genetic Progress," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 5(2), pages 1-12, December.
    3. Falconer, Lawrence L. & Long, Charles R. & McGrann, James M., 1996. "A Decision Support Aid For Beef Cattle Investment Using Expert Systems," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 28(1), pages 1-13, July.
    4. Kinnucan, Henry & Duffy, Patricia A., 1987. "The Farm Tax Burden: 1979 Versus 1983 With Regional Comparisons," 1987 Annual Meeting, August 2-5, East Lansing, Michigan 270121, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).

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