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peer-reviewed research article

Income tax reform and California farmers: Who wins and who loses?

authors

Hoy F. Carman, University of California
Robert Innes, University of California

publication information

California Agriculture 41(11):4-7. DOI: 10.3733/ca.v041n11p4. November-December 1987.

author affiliations

Hoy F. Carman is Professor, Department of Agricultural Economics, University of California, Davis. Robert Innes is Assistant Professor, Department of Agricultural Economics, University of California, Davis.

abstract

By placing restrictions on tax incentives, the new law may discourage tax shelter investments in agriculture. Investment decisions will be based more on economics and less on possible tax losses.