The Tax Loophole That Gave Rise to San Diego’s Avocado Boom

In the early 1970s, Congress closed a loophole that allowed people to avoid taxes by investing in citrus and almonds orchards. Instead of ponying up more in taxes, high earners dumped their money into avocados. The result: California went from about 18,000 acres of avocados to 50,000 acres in the span of a decade — half of them in San Diego.

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