REPLACING ASSETS UNDER ACCELERATED DEPRECIATION LAWS

The accelerated depreciation laws provide more revenue in earlier years of a new asset due to shielding of taxes. The laws seem designed to encourage farmers to purchase assets more often. This paper exams the optimal purchase period for a beef cattle farm buying replacement cows. While the accelerated depreciation laws do help farms, the optimal asset life is seldom shortened.


Subject(s):
Issue Date:
2004
Publication Type:
Conference Paper/ Presentation
DOI and Other Identifiers:
Record Identifier:
https://ageconsearch.umn.edu/record/20058
PURL Identifier:
http://purl.umn.edu/20058
Total Pages:
13
Series Statement:
Selected Paper




 Record created 2017-04-01, last modified 2020-10-28

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