An Assessment of the Effect of the Investment Tax Credit on Capital Investment in Farm Supply Cooperatives in Michigan, Minnesota, North Dakota and Wisconsin

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The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives. The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the investment tax credit became fully available to cooperatives. Previous abatement rules were abolished, and unused credit ... continued below

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iii, 98 leaves

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Milacek, Emil C., Jr. May 1986.

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This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 11 times . More information about this dissertation can be viewed below.

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  • Milacek, Emil C., Jr.

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The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives.
The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the investment tax credit became fully available to cooperatives. Previous abatement rules were abolished, and unused credit was then passed through in full to the cooperative membership.
The research model employed is a pooled time-series and cross-sectional approach, and includes data for years 1975 through 1983. In addition to capital expenditure data, the company-specific variables are debt/asset ratio, local margin, and net margin. Economic variables are a net interest-inflation rate factor, cash receipts from farming, and loan volume of banks for cooperatives. Also included are dummy variables 0 and 1, trend variables 1-9, and interaction variables for all the main-effects variables.

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iii, 98 leaves

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UNT Theses and Dissertations

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  • May 1986

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  • Aug. 22, 2014, 6 p.m.

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  • April 27, 2016, 12:01 p.m.

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Milacek, Emil C., Jr. An Assessment of the Effect of the Investment Tax Credit on Capital Investment in Farm Supply Cooperatives in Michigan, Minnesota, North Dakota and Wisconsin, dissertation, May 1986; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc331735/: accessed September 19, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .