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Tax Loss Agricultural Investments after Tax Reform

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  • 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.
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    File URL: http://hdl.handle.net/10.2307/1238539
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    Cited by:

    1. National Economics Division, 1986. "Income Tax Reform And Agriculture: A Symposium," Staff Reports 277847, United States Department of Agriculture, Economic Research Service.
    2. 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.
    3. 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).
    4. 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.
    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.

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