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

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  • 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.
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    File URL: http://hdl.handle.net/10.2307/1239307
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    Cited by:

    1. 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.
    2. 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.
    3. 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).
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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).
    13. 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.

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