TAXES, INVESTMENT INCENTIVES AND THE COST OF AGRICULTURAL INPUTS

Bruce W. Traill

24 citations0/0 files storedJournal of Agricultural Economics

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Agricultural economics and policies Agricultural Economics and Policy Agricultural Economics and Practices

Abstract

This paper examines the effects of taxes and investment incentives on relative capital/labour costs on farms of different sizes. Income tax relief reduces the cost of purchased non‐capital inputs to farmers, while investment incentives reduce the cost of capital items. A framework is developed for calculating the relative magnitudes of these effects and it is shown that capital costs have been reduced relative to labour costs throughout the post‐war period in the U.K. and on large farms (paying a higher tax rate) more than on small farms.

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References

1977The Economics of Industrial Subsidies.1969Determinants of Investment Behaviour 1978Investment Incentives, Corporate Taxation, and Efficiency in the Allocation of Capital

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1984HERD STRUCTURE AND MILK SUPPLY RESPONSE 1989A MULTI‐PRODUCT MULTI‐INPUT COST FUNCTION ANALYSIS OF NORTHERN IRELAND AGRICULTURE, 1955–85

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