Evaluating, taxing and insuring agricultural enterprises

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

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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Published
2011-06-17
How to Cite
LIMBEREA, Cicero I. Evaluating, taxing and insuring agricultural enterprises. IBSU Scientific Journal, [S.l.], v. 5, n. 1, p. 45-56, june 2011. ISSN 2233-3002. Available at: <https://journal.ibsu.edu.ge/index.php/ibsusj/article/view/189>. Date accessed: 14 aug. 2020.
Section
Legal and Social Sciences, Economics

Keywords

evaluation; taxing; insurrance; agriculture; US farms