A FLAT RATE TAX: IMPACTS ON REPRESENTATIVE HOG AND GRAIN FARMS

This paper focuses on identifying shifts in the tax burden within agriculture associated with various flat tax proposals by comparing their effects on farms with different enterprise combinations, resource bases, and financial characteristics. In general, the flat tax imposes higher average tax burdens on small farms and yields a tax cut from ERTA laws for large farms even when the tax base is broadened.Agricultural Finance, Livestock Production/Industries, Public Economics,

Farmers in transition: Finding a new career

The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The most current edition is made available. For access to an earlier edition, if available for this title, please contact the Oklahoma State University Library Archives by email at [email protected] or by phone at 405-744-6311

Farm financial conditions within farm credit system districts

The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The most current edition is made available. For access to an earlier edition, if available for this title, please contact the Oklahoma State University Library Archives by email at [email protected] or by phone at 405-744-6311

How Much Influence Does Recreation Have on Agricultural Land Values?

Time-series data for Oklahoma agricultural land sales from 2001-2005 are analyzed to measure the impacts of recreation and urbanization. Recreational variables such as deer harvest per county and variables depicting urban influence were found to have positive significant impacts on land values while tract size had a negative impact.Land Economics/Use,

Fragmentation of Agricultural Land Parcels

This study seeks to take fragmentation research in a new direction by looking at exurban sprawl and fragmentation of ownership. The primary objective of this study is to identify the location and magnitude of fragmentation of agricultural land parcels sold in Oklahoma. This was accomplished by estimating two different models. The first model regressed a polynomial in time to determine whether or not fragmentation has been increasing over time. While it was hypothesized that parcel size was decreasing, this was not found to be the case. Over the 40 years of data, parcel size was found to only have decreased by one acre. The purpose of the second model was to verify whether or not a location premium exists for small parcels. It was found that a location premium does exist for smaller parcels with parcels in urban counties more likely to receive a premium than those located in more rural counties.fragmentation, land values, parcel size, Production Economics,

Model for U.S. Farm Financial Adjustment Analysis of Alternative Public Policies

As the agricultural sector adjusts to financial stress and constantly changing national and international policies, additional structural changes are expected. The capacity for adjustment through existing agricultural asset markets depends on both the extent of farm restructuring and the resiliency of the markets and agricultural institutions. Research is needed to estimate farm financial restructuring needs and the expected duration of the restructuring process. Projecting the magnitude of change needed for financial stability in agriculture would help in assessing the ability of existing markets and institutions to manage restructuring. Policies to alleviate farm financial stress could then be judged for appropriateness and effectiveness

Developing share lease agreements for farmland

The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The most current edition is made available. For access to an earlier edition, if available for this title, please contact the Oklahoma State University Library Archives by email at [email protected] or by phone at 405-744-6311

Moral hazard and the division of labor in agricultural land leases

land lease contracts, moral hazard, contract duration, division of labor, Land Economics/Use,

Consolidated financial statements

The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The most current edition is made available. For access to an earlier edition, if available for this title, please contact the Oklahoma State University Library Archives by email at [email protected] or by phone at 405-744-6311

Integrated Farm Financial Statements (IFFS) software

The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The most current edition is made available. For access to an earlier edition, if available for this title, please contact the Oklahoma State University Library Archives by email at [email protected] or by phone at 405-744-6311