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An LP-Model to Analyse Economic and Ecological Sustainability in Dutch Dairy Farming


  • van Calker, Klaas Jan
  • Berentsen, Paul B.M.
  • De Boer, Imke J.M.
  • Giesen, G.W.J.
  • Huirne, Ruud B.M.


Since the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001, owners and operators of farms and ranches have opportunities to evaluate new estate planning strategies for the transfer of farm businesses to subsequent generations. However, with provisions of the Act to be phased in over several years, consideration must be given to having a "staged" estate plan. Under provisions of the current law, estate tax is repealed in the year 2010, but if Congress does not act, the legislation sunsets and returns to prior law January 1, 2011. This fact provides planning challenges for owners and operators of farms and ranches as the phase-in of provisions, the repeal in 2010, and the return to prior law relative to estate planning and business inter-generational transfer of property. This paper investigates the planning process and options available as they relate to a family-owned property in North Carolina, USA. Plans made must take into consideration the dynamics of a changing legislative environment, special-use valuation of land, opportunity cost of alternative uses for land, and off-farm heirs.

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  • van Calker, Klaas Jan & Berentsen, Paul B.M. & De Boer, Imke J.M. & Giesen, G.W.J. & Huirne, Ruud B.M., 2003. "An LP-Model to Analyse Economic and Ecological Sustainability in Dutch Dairy Farming," 14th Congress, Perth, Western Australia, August 10-15, 2003 24361, International Farm Management Association.
  • Handle: RePEc:ags:ifma03:24361
    DOI: 10.22004/ag.econ.24361

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    References listed on IDEAS

    1. Klaas Calker & Paul Berentsen & Gerard Giesen & Ruud Huirne, 2005. "Identifying and ranking attributes that determine sustainability in Dutch dairy farming," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 22(1), pages 53-63, March.
    2. Rigby, Dan & Woodhouse, Phil & Young, Trevor & Burton, Michael, 2001. "Constructing a farm level indicator of sustainable agricultural practice," Ecological Economics, Elsevier, vol. 39(3), pages 463-478, December.
    3. Berentsen, P. B. M. & Giesen, G. W. J., 1995. "An environmental-economic model at farm level to analyse institutional and technical change in dairy farming," Agricultural Systems, Elsevier, vol. 49(2), pages 153-175.
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    Cited by:

    1. Majewski, Edward & Was, Adam, 2005. "Optimal Structure of Farms in a Region - A Modeling Approach," 2005 International Congress, August 23-27, 2005, Copenhagen, Denmark 24571, European Association of Agricultural Economists.


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