Evaluating, taxing and insuring agricultural enterprises

Authors

  • Cicero I Limberea "A.I. Cuza" University

Keywords:

evaluation, taxing, insurrance, agriculture, US farms

Abstract

By analyzing the pros and cons of the US farms taxation methodologies, this paper aims to advise that best practice of taxing farms in transition economies would be consistent with a multiple of cash flow valuation approaches and suggests that a liquid market for agricultural insurance can be created in emerging economies as it provides a methodology for valuation of drought insurance contracts. As such recent drought and flood damages in such countries could have been reimbursed privately.

Author Biography

Cicero I Limberea, "A.I. Cuza" University

Director, Financial Instruments and Credit Group, Price Waterhouse Coopers.

References

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IBSU SJ V:5 I:1

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Published

2011-06-17

Issue

Vol. 5 No. 1 (2011)

Section

Legal and Social Sciences, Economics

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