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000030090 037__ $$a1378-2016-110459
000030090 037__ $$a1378-2016-112258
000030090 041__ $$aen
000030090 245__ $$aDISTORTIONARY IMPACTS OF THE 1982 AND 1986 U.S. TAX CODES ON CAPITAL INVESTMENTS: A CASE STUDY OF INVESTMENT IN ORANGE GROVES
000030090 260__ $$c1989-12
000030090 269__ $$a1989-12
000030090 300__ $$a9
000030090 336__ $$aJournal Article
000030090 446__ $$aEnglish
000030090 520__ $$aThe 1980s have been a period of dramatic change for the income tax code in the United States. Although numerous modifications were considered in policy deliberations, two key goals, the reduction of the importance of tax considerations in investment decisions and tax simplification, emerged from the discussion and guided drafting of the 1986 Tax Reform Act. This study examines the importance of tax considerations in investment decisions under the provisions of the Tax Reform Act of 1986 and its predecessor, the Tax Equity and Fiscal Responsibility Act of 1982. The study then compares the tax liability under these tax codes with a nondistortionary tax scheme. Results indicate that the Tax Reform Act of 1986 reduced the distortionary effects of the tax code on capital investment decisions. However, a large portion of the reduction can be attributed to the change in the average tax rate.
000030090 650__ $$aAgricultural Finance
000030090 700__ $$aMoss, Charles B.
000030090 700__ $$aMuraro, Ronald P.
000030090 700__ $$aBoggess, William G.
000030090 773__ $$dDecember 1989$$jVolume 21$$kNumber 2$$o115$$q107$$tSouthern Journal of Agricultural Economics
000030090 8564_ $$s713177$$uhttp://ageconsearch.umn.edu/record/30090/files/21020107.pdf
000030090 887__ $$ahttp://purl.umn.edu/30090
000030090 909CO $$ooai:ageconsearch.umn.edu:30090$$pGLOBAL_SET
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  Previous issue date: 1989-12
000030090 982__ $$gSouthern Journal of Agricultural Economics>Volume 21, Number 02, December 1989
000030090 980__ $$a1378