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Alternative Tax Treatment of Orchard Development Costs: Impacts on Producers, Middlemen, and Consumers

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  • Hoy F. Carman
  • James G. Youde

Abstract

Present federal income tax laws allow current deduction of development costs for most orchard crops. An economic surplus framework is used to analyze the impact of cost capitalization on producers, middlemen, and consumers. Estimated net social returns per dollar of tax subsidy range from $0.12 to $15.00 for five California orchard crops under present tax treatment.

Suggested Citation

  • Hoy F. Carman & James G. Youde, 1973. "Alternative Tax Treatment of Orchard Development Costs: Impacts on Producers, Middlemen, and Consumers," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 55(2), pages 184-191.
    • Handle: RePEc:oup:ajagec:v:55:y:1973:i:2:p:184-191.
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    File URL: http://hdl.handle.net/10.2307/1238435
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    Cited by:

    1. Michael Boehlje & Hoy Carman, 1982. "Tax Policy: Implications for Producers and the Agricultural Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 64(5), pages 1030-1038.
    2. 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.

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