IDEAS home Printed from https://ideas.repec.org/p/ags/uerssr/277913.html
   My bibliography  Save this paper

The Land Improvement Tax Simulator (Lits): An Analytical Tool

Author

Listed:
  • Heimlich, Ralph E.
  • Daugherty, Arthur B.

Abstract

Knowledge about effects of Federal income tax provisions on the use and treatment of land is important in analyzing and predicting changes in the use and management of land. This report describes an electronic spreadsheet model allowing comparisons of alternative tax treatment of expenditures for soil and water conservation, landclearing, and other land improvement investments. Each calculation is referenced to the Internal Revenue Code. A simple example application of the model is included along with listings of row headings, formulas, and required data input.

Suggested Citation

  • Heimlich, Ralph E. & Daugherty, Arthur B., 1986. "The Land Improvement Tax Simulator (Lits): An Analytical Tool," Staff Reports 277913, United States Department of Agriculture, Economic Research Service.
    • Handle: RePEc:ags:uerssr:277913
    DOI: 10.22004/ag.econ.277913
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/277913/files/ers-report-268.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.277913?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Daugherty, Arthur B., 1987. "Land Improvement Tax Deductions: Use And Value To The Farm Sector," Staff Reports 277926, United States Department of Agriculture, Economic Research Service.

    More about this item

    Keywords

    Financial Economics; Land Economics/Use;

    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:ags:uerssr:277913. 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: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/ersgvus.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.