This paper focuses on identifying shifts in the tax burden within agriculture associated with various flat tax proposals by comparing their effects on farms with different enterprise combinations, resource bases, and financial characteristics. In general, the flat tax imposes higher average tax...

This article discusses the application of a quadratic programming model to the bond and note participation decision of a Cooperative Farm Credit Bank. The model generates an efficient frontier of bond and note portfolios from which a bank can choose. The composition of these portfolios depends...

Firm-level simulation is used to analyze farm financial performance with adjustable-rate, adjustable-term, and fixed-rate financing. Adjustable-term financing is accomplished by changing the term of the loan, instead of payment size, when interest rates change. Simulation results indicate that...