Mills, Timothy H.; Posey, Clyde L.; Anderson, Dwight C. - In: Public Finance Review 22 (1994) 2, pp. 222-238
This study assesses the impact of tax legislation on the agribusiness industry by examining security price behavior at major stages in the development of the Tax Reform Act of 1986. The findings of the study indicate that investors in agribusiness firms responded negatively to proposed tax...