Taxes, Inflation and Financing--The Rate of Return to Capital for the Agricultural Firm

Carl-Johan Lagerkvist and Hans Andersson

European Review of Agricultural Economics, 1996, vol. 23, issue 4, 437-54

Abstract: In this article a generalised model for calculating the required real rate on capital and the effects of fiscal allowances for the agricultural firm is derived. An empirical illustration is presented for farms in southern and middle Sweden during 1973-1993. This study supports the observation that the agricultural sector is becoming increasingly dependent upon economic conditions in other sectors of the economy. Furthermore, due to inflation, favourable taxation provisions for capital assets can only mitigate this effect to a limited extent. Copyright 1996 by Oxford University Press.

Date: 1996
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European Review of Agricultural Economics is currently edited by Timothy Richards, Salvatore Di Falco, Céline Nauges and Vincenzina Caputo

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