IDEAS home Printed from https://ideas.repec.org/a/oup/ajagec/v54y1972i4_part_1p627-634..html
   My bibliography  Save this article

Tax Loss Agricultural Investments after Tax Reform

Author

Listed:
  • Hoy F. Carman

Abstract

Tax reform had differential effects on tax shelter investments in agriculture. Profits from breeding livestock were reduced, while the tax advantages of citrus and almond orchard establishment were terminated. Other orchard crops which offered tax shelter advantages before reform continue to be profitable.

Suggested Citation

  • Hoy F. Carman, 1972. "Tax Loss Agricultural Investments after Tax Reform," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 54(4_Part_1), pages 627-634.
    • Handle: RePEc:oup:ajagec:v:54:y:1972:i:4_part_1:p:627-634.
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.2307/1238539
    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. Carman, Hoy F., 1981. "Income Tax Reform And California Orchard Development," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 6(2), pages 1-16, December.
    2. National Economics Division, 1986. "Income Tax Reform And Agriculture: A Symposium," Staff Reports 277847, United States Department of Agriculture, Economic Research Service.
    3. Doye, Damona G. & Boehlje, Michael, 1985. "A Flat Rate Tax: Impacts On Representative Hog And Grain Farms," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 10(2), pages 1-15, December.
    4. Reid, Donald W. & Skees, Jerry R., 1985. "Some Potential Effects of Changing From a Progressive to a Flat Income Tax Rate Structure," 1985 Annual Meeting, August 4-7, Ames, Iowa 278654, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    5. Raup, Philip M., 1975. "Nature And Extent Of The Expansion Of Corporations In American Agriculture," Staff Papers 13335, University of Minnesota, Department of Applied Economics.

    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:54:y:1972:i:4_part_1:p:627-634.. 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.