@article{Hrubovcak:149301,
      recid = {149301},
      author = {Hrubovcak, James},
      title = {Measuring Implicit Rental Rates for Farm Capital},
      journal = {Agricultural Economics Research},
      address = {1986},
      number = {1489-2016-126029},
      pages = {15},
      year = {1986},
      abstract = {Developing implicit rental rates for capital inputs is an  Important step in understanding the Impact of tax law  changes on agricultural investments This article develops a  methodology for estimating implicit rental rates and  presents annual estimates of rental rates for seven  categories of farm equipment and structures from 1955 to  1979 This article also compares these rental rates With  those estimated under a no-tax alternative The author  developed a method for estimating marginal Federal Income  tax rates for farm sole proprietorships},
      url = {http://ageconsearch.umn.edu/record/149301},
      doi = {https://doi.org/10.22004/ag.econ.149301},
}