Income tax incentives directly affect the economic feasibility of proposals for tax-deferred risk management accounts. Data indicate that despite clear financial advantages from tax deferment and reduced income variability, income targeting may preclude many farmers from contributing enough money for accounts to be effective.
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Paper provided by American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association) in its series 1997 Annual meeting, July 27-30, Toronto, Canada with number
21025.
Length: Date of creation: 1997 Date of revision: Handle: RePEc:ags:aaea97:21025
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