Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/54652
Authors: 
Limberea, Cicero I.
Year of Publication: 
2011
Citation: 
[Journal:] IBSU Scientific Journal (IBSUSJ) [ISSN:] 1512-3731 [Volume:] 5 [Year:] 2011 [Issue:] 1 [Pages:] 45-56
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
Appears in Collections:

Files in This Item:
File
Size
197.64 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.