A break-even analysis of investment in irrigation systems for subhumid agriculture
Musser, W.N. | Tew, B.V. | Clifton, I.D.
Extract: Information is often limited on economic feasibility of irrigation in the eastern part of the United States. A break-even net present-value framework is used to evaluate tax benefits of such investment in irrigation equipment. Empirical applications for several irrigation systems under different tax-leverage situations illustrate the framework. The relationship between the type of tax-leverage situation and the incentive to purchase an irrigation system is also considered.
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