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...

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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...