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- W3137235616 abstract "The impact of progressive income taxes on output and risk-taking behavior for five large California farms is analyzed within a utility-maximizing risk framework. Utility functions and before and after tax E-V frontiers are derived for each farm. Results suggest that current income tax provisions encourage increased output and risktaking behavior. Decision-makers with the highest degree of risk aversion demonstrated the largest output and risk effects. It appears that decreases in income tax rates during the last decade have had little effect on agricultural output, but proposals to require capitalization of development expenses for all orchard crops would be expected to reduce output." @default.
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- W3137235616 date "1974-06-01" @default.
- W3137235616 modified "2023-10-18" @default.
- W3137235616 title "PRODUCER RESPONSE TO INCOME TAXES: AN EMPIRICAL TEST WITHIN A RISK FRAMEWORK" @default.
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- W3137235616 doi "https://doi.org/10.1086/ntj41861942" @default.
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