IDEAS home Printed from https://ideas.repec.org/a/oup/ajagec/v50y1968i1p41-55..html
   My bibliography  Save this article

Effects of Federal Income Taxes on Cattle-Ranch Prices

Author

Listed:
  • William E. Martin
  • Jimmie R. Gatz

Abstract

Past studies have indicated that returns from beef production are not enough to justify economically the current prices of cattle ranches. It has been hypothesized that federal income taxes influence current ranch prices. Standard economic budgets are converted into tax budgets for use in testing this hypothesis. The procedure and assumptions involved in the analysis are briefly listed. Although tax savings can be substantial under specific assumptions, the general effect of ranches as tax shelters cannot be large enough to affect greatly the general level of ranch prices.

Suggested Citation

  • William E. Martin & Jimmie R. Gatz, 1968. "Effects of Federal Income Taxes on Cattle-Ranch Prices," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 50(1), pages 41-55.
    • Handle: RePEc:oup:ajagec:v:50:y:1968:i:1:p:41-55.
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.2307/1237870
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Brake, John R. & Melichar, Emanuel, 1977. "Agricultural Finance and Capital Markets," A Survey of Agricultural Economics Literature, Volume 1: Traditional Fields of Agricultural Economics 1940s to 1970s,, Agricultural and Applied Economics Association.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oup:ajagec:v:50:y:1968:i:1:p:41-55.. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oxford University Press (email available below). General contact details of provider: https://edirc.repec.org/data/aaeaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.