IDEAS home Printed from https://ideas.repec.org/a/oup/ajagec/v56y1974i4p776-783..html
   My bibliography  Save this article

Effects of Tax Depreciation Policy and Investment Incentives on Optimal Equipment Replacement Decisions

Author

Listed:
  • Anthony H. Chisholm

Abstract

A model is developed to analyze the effects of income tax policy on the optimal timing of replacement for farm machinery. The impact of some forms of tax investment incentives on optimal replacement age was found to be substantial, while the influence of different tax depreciation methods is minimal.

Suggested Citation

  • Anthony H. Chisholm, 1974. "Effects of Tax Depreciation Policy and Investment Incentives on Optimal Equipment Replacement Decisions," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 56(4), pages 776-783.
    • Handle: RePEc:oup:ajagec:v:56:y:1974:i:4:p:776-783.
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.2307/1239307
    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. Batterham, Robert L. & Fraser, K.I., 1995. "Capital Equipment Replacement Decisions," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-8, April.
    2. Watts, Myles J. & Helmers, Glenn A., 1981. "Machinery Costs And Inflation," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 6(1), pages 1-18, December.
    3. Daubert, John & Ayer, Harry W., 1982. "Laser Leveling And Federal Incentives," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 7(2), pages 1-14, December.
    4. Kay, Ronald D. & Rister, M. Edward, 1977. "Income Tax Effects On Beef Cow Replacement Strategy," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 9(1), pages 1-4, July.
    5. Bhati, U.N., 1980. "The Demand for Hired Labour on Australian Sheep Farms," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 48(02), pages 1-12, August.
    6. Helmers, Glenn A. & Watts, Myles J. & Smith, Vincent H. & Atwood, Joseph, 1990. "The Impact Of Income Taxes On Resource Allocation And Structure Of Agriculture," 1990 Conference, January 6-9, Albuquerque, New Mexico 260181, Regional Research Committe NC-181: Determinants of Farm Size and Structure.
    7. Kay, Ronald D. & Rister, Edward, 1975. "The Effects of Income Tax Regulations on Farm Equipment Replacement Age and Cost," WAEA/ WFEA Conference Archive (1929-1995) 323852, Western Agricultural Economics Association.
    8. VanTassell, Larry W. & Nixon, Clair J., 1988. "Machinery Replacement Decisions and the Tax Reform Act of 1986," 1988 Annual Meeting, August 1-3, Knoxville, Tennessee 270199, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    9. Weersink, Alfons & Stauber, Steve, 1988. "Optimal Replacement Interval And Depreciation Method For A Grain Combine," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 13(1), pages 1-11, July.
    10. Watts, Myles J. & Helmers, Glenn A., 1979. "Inflation And Machinery Cost Budgeting," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 11(2), pages 1-6, December.
    11. Smith, Vincent H., 1990. "The Effects Of Changes In The Tax Structure On Agricultural Asset Replacement," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 22(1), pages 1-9, July.
    12. 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.
    13. Lybecker, Donald W., 1982. "The Impact Of The Economic Recovery Tax Act Of 1981 On Machinery Purchase Alternatives," 1982 Annual Meeting, August 1-4, Logan, Utah 279472, American Agricultural Economics Association (New Name 2008: 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:56:y:1974:i:4:p:776-783.. 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.