Capital Equipment Replacement Decisions

This paper reviews the literature on the optimal replacement of capital equipment, especially farm machinery. It also considers the influence of taxation and capital rationing on replacement decisions. It concludes that special taxation provisions such as accelerated depreciation and investment allowances are unlikely to greatly influence farmers' capital equipment replacement decisions in Australia.


Subject(s):
Issue Date:
1995-04
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/12533
Published in:
Review of Marketing and Agricultural Economics, Volume 63, Number 01
Page range:
217-224
Total Pages:
8




 Record created 2017-04-01, last modified 2017-04-27

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