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Income Tax Aspects of Liquidation in Multiperiod Linear Growth Models

Author

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  • Reid, Donald W.
  • Musser, Wesley N.
  • Martin, Neil R.

Abstract

Since the mid-1960s, agricultural economists have given much attention to research on farm-firm growth. One procedure used in this type of research has been multiperiod linear programming models, e.g. [1, 6, 9, 11, 14, 17]. Several researchers using the multiperiod linear programming framework have compared optimizing criteria. Generally, comparisons were made between maximizing some type of present value criterion and maximizing net worth at the end of the planning horizon. The different assumptions associated with the two maximizing criteria have resulted in different optimal growth patterns.

Suggested Citation

  • Reid, Donald W. & Musser, Wesley N. & Martin, Neil R., 1978. "Income Tax Aspects of Liquidation in Multiperiod Linear Growth Models," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 10(2), pages 29-34, December.
    • Handle: RePEc:cup:jagaec:v:10:y:1978:i:02:p:29-34_01
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    Cited by:

    1. Johnson, Donald A. & Boehlje, Michael, 1983. "Managing Risk By Coordinating Investment, Marketing, And Production Strategies," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 8(2), pages 1-15, December.
    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(01), pages 1-12, July.

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