This paper presents tax planning strategies specific to farmers. We discuss several opportunities in which a farming operation can either reduce its current tax liability or preserve tax benefits for the future. Under current U.S. tax laws, special provisions exist that are designed to offer the...

The main issues in the philosophical foundations of ethics and tendering ethics are outlined, and an introduction is provided to the Australian codes of tendering practice. A questionnaire survey is then described which sought to ascertain the extent to which ethical behaviour in tendering is...