Our transfer taxes are in decay. Legislators have lessened their impact and threaten now to weaken them further or to eliminate them. Imaginative taxpayers with the help of their advisors, too, have received judicial approval to drain much of the life from transfer taxes. Yet, transfer taxes...

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Many farmers are currently facing severe financial stress resulting in asset liquidations, problems in obtaining credit, and even bankruptcy. An important question in policy analysis is the applicability of traditional farm policy approaches to the problem of financial stress in agriculture....

Many farmers are currently facing severe financial stress resulting in asset liquidations, problems in obtaining credit, and even bankruptcy. An important question in policy analysis is the applicability of traditional farm policy approaches to the problem of financial stress in agriculture....

Farming is in the midst of a major transformation—not only in technology and production practices, but also in size of business, resource (land) control and operation, business model and linkages with buyers and suppliers. This paper describes the fundamental drivers of today’s structural...