Purpose – To identify periods of severe stress, and potentially take action to avoid or dampen their negative effects, lenders and policymakers need accurate and reliable data on US farm debt supply and credit needs. The purpose of this paper is to assess the current availability of...

Purpose – The authors aim to investigate what influences a Farm Credit System association to make a patronage refund payment. In particular, they seek to investigate what causes the regional heterogeneity in the patronage refund payment decision. It is unclear whether patronage refunds have...

I was optimistic of a new beginning in an open society when I came to America in 1999. Since then, I have indeed benefited from many aspects of American life. I have learned a lot – especially through my experience with small farms and farmers. But now, it's time to move on. And it was reading...

This article analyzes employer labor tax evasion and the impact on this evasion of tax inspections by a labor inspectorate. The analysis is based on a unique data set built by linking two sources of information: a data set of individual artisan firms and an individual audit data set. Our data...