Measuring Implicit Rental Rates for Farm Capital

Author

James Hrubovcak

Agricultural Economics Research, 1986, issue 1

Abstract: Developing implicit rental rates for capital inputs is an Important step in understanding the Impact of tax law changes on agricultural investments This article develops a methodology for estimating implicit rental rates and presents annual estimates of rental rates for seven categories of farm equipment and structures from 1955 to 1979 This article also compares these rental rates With those estimated under a no-tax alternative The author developed a method for estimating marginal Federal Income tax rates for farm sole proprietorships

Keywords: Implicit rental rate; marginal tax rate; investment; depreciation; capital; Agricultural Finance; Farm Management; Research Methods/ Statistical Methods (search for similar items in EconPapers)
Date: 1986
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