TAX-DEFERRED RISK MANAGEMENT ACCOUNTS FOR FARMERS
James D. Monke
No 21025, 1997 Annual meeting, July 27-30, Toronto, Canada from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)
Income tax incentives directly affect the economic feasibility of proposals for tax-deferred risk management accounts. Data indicate that despite clear financial advantages from tax deferment and reduced income variability, income targeting may preclude many farmers from contributing enough money for accounts to be effective.
Keywords: Risk; and; Uncertainty (search for similar items in EconPapers)
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