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peer-reviewed research article

California citrus acreage response to income tax reform

authors

Hoy F. Carman, University of California, Davis

publication information

California Agriculture 35(3):4-4. DOI: 10.3733/ca.v035n03p4. March-April 1981.

author affiliations

Hoy F. Carman is Professor of Agricultural Economics, University of California, Davis, and a member of the Giannini Foundation of Agricultural Economics.

abstract

Federal tax reform requiring capitalization of citrus grove development costs significantly reduced new plantings and total acreage.

author notes

Research on which this article is based was financed by the Economics and Statistics Service, U.S. Department of Agriculture, as part of its Structure of Agriculture Project.