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Dynamic analysis of income taxes on farm firms

, : Dynamic analysis of income taxes on farm firms. American Journal of Agricultural Economics 69(2): 358-368

A dynamic optimization model is used to analyse the effects of US tax law changes instituted by the Economic Recovery Tax Act of 1981 on farm firm decision making. The model incorporates the integrated nature of the firm's production, investment and financing decisions.


DOI: 10.2307/1242286

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