Income Tax Aspects of Liquidation in Multiperiod Linear Growth Models

Donald W. Reid, Wesley Musser and Neil R. Martin

Journal of Agricultural and Applied Economics, 1978, vol. 10, issue 2, 29-34

Abstract: Since the mid-1960s, agricultural economists have given much attention to research on farm-firm growth. One procedure used in this type of research has been multiperiod linear programming models, e.g. [1, 6, 9, 11, 14, 17]. Several researchers using the multiperiod linear programming framework have compared optimizing criteria. Generally, comparisons were made between maximizing some type of present value criterion and maximizing net worth at the end of the planning horizon. The different assumptions associated with the two maximizing criteria have resulted in different optimal growth patterns.

Date: 1978
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Journal Article: INCOME TAX ASPECTS OF LIQUIDATION IN MULTIPERIOD LINEAR GROWTH MODELS (1978)
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