California citrus acreage response to income tax reform
Hoy F. Carman, University of California, Davis
California Agriculture 35(3):4-4. DOI: 10.3733/ca.v035n03p4.
Hoy F. Carman is Professor of Agricultural Economics, University of California, Davis, and a member of the Giannini Foundation of Agricultural Economics.
Federal tax reform requiring capitalization of citrus grove development costs significantly reduced new plantings and total acreage.
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.