Tax shields : their implications for farm project investment, risk and return

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Title

Tax shields : their implications for farm project investment, risk and return

Content partner

Lincoln University

Collection

Lincoln University Research Archive

Description

The 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 pr...

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Format

Research Paper

Research format

Unclassified

Date created

1990-12

Creator

McCrea, PR / Grundy, TP / Hay David

URL

https://hdl.handle.net/10182/172

Related subjects

taxation / farm management / farm investment / Marsden::300901 Farm management, rural management and agribusiness / Marsden::340201 Agricultural economics / Environmental Science and Management / Agriculture, Land and Farm Management

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