Evaluating, taxing and insuring agricultural enterprises

Cicero I Limberea ()
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Cicero I Limberea: "A.I. Cuza" University

IBSU Scientific Journal, 2011, vol. 5, issue 1, pages 45-56

Abstract: By analyzing the pros and cons of the US farms taxation methodologies, this paper aims to advise that best practice of taxing farms in transition economies would be consistent with a multiple of cash flow valuation approaches and suggests that a liquid market for agricultural insurance can be created in emerging economies as it provides a methodology for valuation of drought insurance contracts. As such recent drought and flood damages in such countries could have been reimbursed privately.

Keywords: evaluation; taxing; insurrance; agriculture; US farms (search for similar items in EconPapers)
JEL-codes: H21 Q12 Q14 (search for similar items in EconPapers)
Date: 2011
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Persistent link: http://EconPapers.repec.org/RePEc:ibl:journl:v:5:y:2011:i:1:p:45-56

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