Impacts of the Tax Reform Act of 1986 on noncorporate timber income in the South
1991
Dangerfield, C.W. Jr | Gunter, J.E.
The Tax Reform Act of 1986 (TRA'86) may reduce the timber-growing profitability of noncorporate land-owners in the South. Effects vary by site index, length of rotation, market area, and tax provision. The long-run timber supply will be adversely affected by TRA'86. Short-run effects were not determined. Many producers will continue tree production with reduced profitability after TRA'86 because no better use for timber producing assets exists. Additional production and marketing efficiencies will be squeezed into tree production at the margin because of TRA'86. Some marginal producers, unable to become more efficient, may exit the industry.
اظهر المزيد [+] اقل [-]الكلمات المفتاحية الخاصة بالمكنز الزراعي (أجروفوك)
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