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dc.contributor.authorMcCrea, Peter R.en
dc.contributor.authorGrundy, T. P.en
dc.contributor.authorHay Daviden
dc.date.accessioned2007-11-23T01:59:47Z
dc.date.issued1990-12en
dc.identifier.issn1170-7682en
dc.identifier.urihttps://hdl.handle.net/10182/172
dc.description.abstractThe main objectives of this study were to outline recent past and current tax shields available in New Zealand farming and to explore their implications for the nature, expected return and riskiness of farm investments. The study method comprised a combination of a literature review and computer model analysis. The model results also showed that in most cases where a farm is in a profit situation, farm investment is more advantageous under the present form of taxation regime than under the pre 1984 regime. The report concludes by outlining some implications of the study findings for both government policy and farm management. A number of recommendations for further research are also elucidated.en
dc.format.extent1-134en
dc.language.isoenen
dc.publisherLincoln University. Agribusiness and Economics Research Unit.en
dc.relationThe original publication is available from - Lincoln University. Agribusiness and Economics Research Unit. - http://hdl.handle.net/10182/172en
dc.relation.ispartofseriesResearch Report, No. 206en
dc.subjecttaxationen
dc.subjectfarm managementen
dc.subjectfarm investmenten
dc.titleTax shields : their implications for farm project investment, risk and returnen
dc.typeMonograph
dc.subject.marsdenFields of Research::300000 Agricultural, Veterinary and Environmental Sciences::300900 Land, Parks and Agriculture Management::300901 Farm management, rural management and agribusinessen
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340201 Agricultural economicsen
lu.contributor.unitLincoln Universityen
dc.subject.anzsrc0502 Environmental Science and Managementen
dc.subject.anzsrc0701 Agriculture, Land and Farm Managementen
pubs.notesIncorrect ISSN printed on title page.en
pubs.organisational-group/LU
pubs.publication-statusPublisheden
pubs.publisher-urlhttp://hdl.handle.net/10182/172en
dc.publisher.placeLincoln, Canterburyen


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