Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/54652 
Year of Publication: 
2011
Citation: 
[Journal:] IBSU Scientific Journal (IBSUSJ) [ISSN:] 1512-3731 [Volume:] 5 [Issue:] 1 [Publisher:] International Black Sea University [Place:] Tbilisi [Year:] 2011 [Pages:] 45-56
Publisher: 
International Black Sea University, Tbilisi
Abstract: 
By analyzing the pros and cons of the US farms taxation methodologies, this paper aims to suggest that best practice of taxing farms in transition economies would be consistent with a multiple of cash flow valuation approach and suggests that a liquid market for agricultural insurance can be created in emerging economies as it provides a methodology for valuation of drought insurance contracts. As such recent drought and flood damages in such countries could have been reimbursed privately and thus the recent rise of food prices internationally may have been prevented.
Subjects: 
evaluation
taxing
insurance
agriculture
US farms
JEL: 
H21
Q12
Q14
Document Type: 
Article

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