|
|
|
|
| |
|
| |
|
|
Brown, Mark G.; Spreen, Thomas H.; Muraro, Ronald P.. |
The allocation problem of sending grapefruit to packinghouses versus processing plants is considered in this paper. The authors examine on-tree grower prices reported by the USDA for fresh and processed grapefruit and report that these prices do not reflect the alternative returns necessary for this allocation decision. The USDA processed on-tree price is a weighted average of returns for fruit that is intended for processing and fruit that is not intended for processing while the USDA fresh on-tree price is for fruit that is only intended for the fresh market. |
Tipo: Journal Article |
Palavras-chave: Agribusiness. |
Ano: 1999 |
URL: http://purl.umn.edu/27218 |
| |
|
| |
|
| |
|
| |
|
|
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 |
| |
|
|
|