Incremental impacts of the tax reform act of 1986 on western beef cattle ranch values

The Tax Reform Act of 1986 has been shown to greatly impact after-tax net farm incomes for sole proprietor agricultural enterprises. Capitalization of these income reductions into land values of a typical Western beef cattle ranch is assessed in this article. Total effects of the Act may decrease the value of a typical ranch by 40%.

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Year of publication:	1988
Authors:	Lambert, David K. ; Myer, Gordon
Published in:	Agribusiness. - John Wiley & Sons, Ltd., ISSN 0742-4477. - Vol. 4.1988, 5, p. 425-432
Publisher:	John Wiley & Sons, Ltd.

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008570497