Join most any group of farmers at the local cafes for morning coffee and you 'll hear complaints that, "Farm prices are too low, and farm inputs cost too much." "Farmer returns just don't measure up to returns associated with other investments like stocks and bonds," they will often argue. But...

Simulation was used to analyze the distribution of benefits from the 1981 and 1982 federal income tax legislation for farm types that exhibit various tax characteristics. The results indicate that distributional effects are largely attributable to the reduced progressivity of the tax rate...

A probabilistic model is applied to cross-sectional data to identify determinants of post-restructure performance of Federal Land Bank loans. The results indicate that restructured loans were sensitive to factors that determine the debt repayment burden and the repayment ability of the...

This paper discusses a farm financial analysis program, along with four features of the program that have facilitated its use by farm managers. The four features that appear to increase farm manager interest in the program are Performancebased, Accrual-adjusted income statement, System of...

Farm managers are currently in an agricultural environment of high risk and major changes in the farm business model (e.g., increases in leasing arrangements and outsourcing services). Cash is certainly important during these times, but it is even more important to make long-run decisions that...