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Farm Real Estate Disinvestment Strategies

Author

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  • Forster, D. Lynn
  • Duvick, Richard D.

Abstract

The combination of larger farms, rapidly increasing land values, and tax laws has resulted in increasing tax liabilities for the seller of farm real estate. After a real estate owner has made the decision to sell, he must choose the method of sale from several alternative selling strategies. Each selling strategy has a different impact on after-tax earnings. In the U.S., large numbers of farmers face this decision each year, as 4 to 5 percent of farms transfer annually. In addition, more than four-fifths of farm transfers are credit-financed. Sellers have been the predominant source of financing, providing more than two-fifths of all credit extended annually for farm real estate purchases.

Suggested Citation

  • Forster, D. Lynn & Duvick, Richard D., 1978. "Farm Real Estate Disinvestment Strategies," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 10(2), pages 1-7, December.
    • Handle: RePEc:cup:jagaec:v:10:y:1978:i:02:p:1-7_01
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    Cited by:

    1. Davis, Neal & Hanson, Gregory D. & Kinnucan, Henry, 1986. "Taxation And Agriculture: An Annotated Bibliography Of Selected Journals," Staff Reports 277841, United States Department of Agriculture, Economic Research Service.
    2. Walker, Odell L. & Hardin, Mike L. & Mapp, Harry P., Jr. & Roush, Clint E., 1979. "Farm Growth And Estate Transfer In An Uncertain Environment," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 11(1), pages 1-12, July.

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