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| Registros recuperados: 58 | |
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| Moss, Charles B.; Muraro, Ronald P.; Boggess, William G.. |
| The 1980s have been a period of dramatic change for the income tax code in the United States. Although numerous modifications were considered in policy deliberations, two key goals, the reduction of the importance of tax considerations in investment decisions and tax simplification, emerged from the discussion and guided drafting of the 1986 Tax Reform Act. This study examines the importance of tax considerations in investment decisions under the provisions of the Tax Reform Act of 1986 and its predecessor, the Tax Equity and Fiscal Responsibility Act of 1982. The study then compares the tax liability under these tax codes with a nondistortionary tax scheme. Results indicate that the Tax Reform Act of 1986 reduced the distortionary effects of the tax code... |
| Tipo: Journal Article |
Palavras-chave: Agricultural Finance. |
| Ano: 1989 |
URL: http://purl.umn.edu/30090 |
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| Moss, Charles B.; Shonkwiler, John Scott; Reynolds, John E.. |
| This study determines the effect of government payments on real agricultural asset values using Bayesian vector autoregression. In developing the empirical model, special attention is focused on the informational content of government payments. The results indicate that government payments to farmers have little effect on real asset values in the long run. In the short run, an increase in government payments to farmers may be associated with decline in asset values. |
| Tipo: Journal Article |
Palavras-chave: Agricultural Finance. |
| Ano: 1989 |
URL: http://purl.umn.edu/30097 |
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| Featherstone, Allen M.; Moss, Charles B.. |
| The marginal benefit and cost of diversification for Florida orange producers is analyzed using certainty equivalents. Results indicate that for moderate and high levels of risk aversion, diversification into strawberry, grapefruit, or additional orange production is not optimal. However, moderately risk averse Florida orange producers can gain by diversifying into grapefruit production if the annual amortized fixed costs can be reduced by as little as 10 percent. |
| Tipo: Journal Article |
Palavras-chave: Risk and Uncertainty. |
| Ano: 1990 |
URL: http://purl.umn.edu/30002 |
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| Moss, Charles B.; Ford, Stephen A.; Castejon, Mario. |
| This study examined the relationship between debt position and choice of marketing instrument. Specifically, this study employed first and second degree stochastic dominance, and stochastic dominance with respect to a function to determine whether the efficient marketing instrument changes between debt positions. The results indicate that the choice of marketing instrument does vary with debt position in some marketing periods if the decision-maker is moderately risk averse. |
| Tipo: Journal Article |
Palavras-chave: Marketing. |
| Ano: 1991 |
URL: http://purl.umn.edu/30046 |
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| Weldon, Richard N.; Srinarni, Endah; Moss, Charles B.; VanSickle, John J.. |
| This study examines the financial situation of the Farm Credit System Banks for Cooperatives using comparative analysis for the period 1978 through 1991. Profitability and leverage measures of the Banks for Cooperatives are compared with similar measures of large commercial banks. The Banks for Cooperatives were found to have performed as well as large commercial banks. Some differences can be explained as compatible with differences in the goals and objectives of a cooperative versus an investor-owned firm. Most differences can be attributed to the financial strength of the Banks for Cooperatives relative to the commercial banking industry. |
| Tipo: Journal Article |
Palavras-chave: Agribusiness; Agricultural Finance. |
| Ano: 1994 |
URL: http://purl.umn.edu/46400 |
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| Weatherspoon, Dave D.; Seale, James L., Jr.; Moss, Charles B.. |
| Income convergence among the G-7 countries was demonstrated using Theil's inequality (entropy) index. G-7 convergence was also found for three potential factors of influence on economic growth: government expenditure, investment expenditure, and industrial employment. Pairwise cointegration tests indicated that income inequality was cointegrated with the other three inequality measures for the time period of 1950-88. Finally, Johansen's I(2) multi-cointegration tests indicated that three of the four inequality measures (i.e. income, investment expenditure, and industrial employment) were cointegrated suggesting that there exists a long-run equilibrium between the inequality in income, investment expenditure, and industrial employment. |
| Tipo: Working or Discussion Paper |
Palavras-chave: Agricultural and Food Policy. |
| Ano: 1999 |
URL: http://purl.umn.edu/11675 |
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| Erickson, Kenneth W.; Moss, Charles B.; Mishra, Ashok K.. |
| This paper examines changes in net value added generated through Canadian and U.S. farm production, 1970-2000. We consider how the structural changes in Canadian and U.S. agriculture have affected the size and distribution of net value added and its components: rent, capital, labor, and to net farm income. We use the Theil Measure of Inequality (TMI) to compare and explain changes in 1) the between and within-region distribution of net value added, and 2) changes in the distribution of factor shares of net value added in Canada and in the U.S. Results show that in Canada (1960-2000), net value added has become somewhat more equally distributed relative to the number of farms per province, but has varied widely from 1972-1988. Between-region inequality... |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Agricultural Finance. |
| Ano: 2002 |
URL: http://purl.umn.edu/19866 |
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| Weatherspoon, Dave D.; Seale, James L., Jr.; Moss, Charles B.. |
| Theil’s inequality index is used to measure convergence in 14 Organization for Economic Cooperation and Development (OECD) countries in terms of per capita income, per capita government and investment expenditures, and industrial employment. Results indicate that all four variables have converged over the sample period, 1950-1988. Next, the indices of the four variables are made dynamic by using pairwise cointegration and Johansen’s I(2) multi-cointegration tests. These tests indicate that the four inequalities are cointegrated; that is, there exists a long-run equilibrium between the four inequalities of the 14 OECD countries. However, the inequality in per capita government expenditure has no effect on the G-7 equilibrium when analyzed without the... |
| Tipo: Journal Article |
Palavras-chave: Cointegration; Convergence; G-7; Inequality; OECD. |
| Ano: 2003 |
URL: http://purl.umn.edu/43300 |
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| Moss, Charles B.; Erickson, Kenneth W.; Ball, V. Eldon; Mishra, Ashok K.. |
| This study has used an empirical approach developed by Urga and Walters (2003) to examine the implications of the short-run specification of the standard translog cost specification along with the possible implications of non-stationarity. We have estimated a dynamic translog cost specification complete with dynamic share equations for U.S. agriculture and compared it to the static, long-run specification. We found that the dynamic translog specification yielded more significant parameter estimates, and yielded results that are consistent with economic theory. In particular, the coefficient m (the adjustment cost parameter) determines the overall autoregressive structure of the model. The fact that its estimated value (0.36) is statistically different... |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Agribusiness. |
| Ano: 2003 |
URL: http://purl.umn.edu/22027 |
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| Registros recuperados: 58 | |
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