FARM TRANSFERS IN SWITZERLAND: WITH A SPECIAL EMPHASIS UPON FARM APPRAISALS

Urs Gantner

No 11100, Graduate Research Master's Degree Plan B Papers from Michigan State University, Department of Agricultural, Food, and Resource Economics

Abstract: In Switzerland it is common for the farm businesses to be transferred within the family because the law provides that the heir can purchase the business at its investment value. The investment value is arrived at by an income capitalization approach. The investment values of farm businesses are well below corresponding market values. The purpose of these regulations is to avoid the division of the land among the heirs and excessive debts for the young farm family. The purpose of this paper is to discuss the transfer of farms, to explain the present method of appraising farms, to evaluate a number of alternative methods of farm appraisal, and to make some new proposals within the given legal framework. The transfer of farms involves issues such as the goals of transfer, the time of transfer, father-son arrangements, and problems related to father-son arrangements.

Keywords: Farm; Management (search for similar items in EconPapers)
Pages: 108
Date: 1979
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/11100/files/pb79ga01.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:midagr:11100

DOI: 10.22004/ag.econ.11100

Access Statistics for this paper

More papers in Graduate Research Master's Degree Plan B Papers from Michigan State University, Department of Agricultural, Food, and Resource Economics Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().