TY - JOUR
AU - Arbaugh, Dale
AB - Optimal planned replacement lactations (OPRLs) for dairy cows are determined under scenarios representing (1) a no tax situation, (2) the 1986 tax code, (3) the 1987 tax code when heifer raising costs are expensed and (4) the 1987 tax code when heifer raising costs are capitalized. Under each tax scenario, OPRLs are found when replacement heifers are raised and when replacement heifers are purchased. Taxes have impacts on OPRLs, particularly when replacement heifers are raised. When replacements are raised, results indicate that farmers selecting the capitalizing option should voluntarily replace cows later than farmers selecting the expensing option.
TI - Dairy Cow Replacement Decisions under Alternative Tax Codes
JO - Applied Economic Perspective and Policy
DO - 10.1093/aepp/11.2.203
DA - 1989-07-01
UR - https://www.deepdyve.com/lp/wiley/dairy-cow-replacement-decisions-under-alternative-tax-codes-ebc0aCK6B0
SP - 203
EP - 212
VL - 11
IS - 2
DP - DeepDyve
ER -