Economics Commons^™

The Aid Effectiveness Architecture In Africa: An Analysis Of Aid Structures In Kenya’S Agriculture Sector, Daniel Kipleel Borter

International Journal of African Development

This study examines in detail the development aid architecture in Kenya’s agriculture sector. The focus is on the mechanisms in place within the Kenyan government (and ministry of agriculture in particular), mechanisms among and within donor agencies, and overall coordination mechanisms that bring together the donors and the government. Findings show that coordination and harmonization activities among donors are yet to yield the desired outcomes such as the division of labor protocol and joint programming. Weaknesses are also observed on the government side where it appears authorities are yet to internalize PD concepts and interpret them to suit the country's …

The Impact Of Separating Fed From Nonfed Beef In An Econometric Simulation , Dyaa Kamal Adbou Ahmed Kamal-Abdou

Ahmed Kamal

No abstract provided.

Luchadoras: Resistencias Contra La Violencia De Género Por Las Mujeres En La Región De San Ramón, Olivia "Livey" Beha

Independent Study Project (ISP) Collection

This qualitative study describes the dynamic resiliency-building process against gender-based violence in two rural coffee-producing communities in the region of San Ramon, Nicaragua. It examines the methods and efficacy of economic empowerment and educational interventions facilitated by the Union of Agricultural Cooperatives Augusto Cesar Sandino (UCA San Ramón) in addressing gender inequality, preventing gender-based violence, and increasing access to resources for women in the cooperatives of El Privilegio and Danilo Gonzales. This complex ecology, comprised of the interactions between women, their communities, available resources, and institutions, is assessed through the lens of women’s individual perspectives as they engage in three …

Impact Of Socioeconomic Factors On Florida Consumers' Perceptions On Use Of Chemical In Locally Or Regionally Produced Livestock Products, David Nii O. Tackie, Akua Adu-Gyamfi, Janette R. Bartlett, Bridget J. Perry

Professional Agricultural Workers Journal

Abstract

The use of chemicals in livestock production has been an issue for consumers for several decades. This study, therefore, assessed the impact of socioeconomic factors on Florida consumers’ perceptions on the use of chemicals in locally or regionally produced livestock products. Data were collected from a sample of 404 participants from several Florida counties and were analyzed using descriptive statistics and ordinal logistic analysis. Most of the respondents were of the opinion that using chemicals in locally or regionally produced and sold beef or goat meat was a serious or somewhat serious hazard. The ordinal logistic regression results showed …

The Bracero Program In The Arkansas Delta: The Power Held By Planter Elite, William Chase Whittington

Graduate Theses and Dissertations

This paper examines the Bracero Program and its implementation from the start of World War II to the end of the program in 1964. Farmers and planters in America needed a sufficient labor supply once the war started, and Mexico became the main supplier. The Bracero Program was initiated as a war effort and meant to only last until the end of the war, but the planter elite had far different intentions once they realized how productive and inexpensive the program could be. This paper identifies the leading causes for how the Bracero Program was able to last over twenty …

The Impact Weather Has On Nyc Citi Bike Share Company Activity, Mark Martinez

Journal of Environmental and Resource Economics at Colby

This paper seeks to figure out the effect weather has on individuals’ behavior. A more focused approach to determining this effect is seeing how different weather conditions ranging from the temperature, the precipitation, the amount of inches of snowfall and the wind speed effect the ridership of Citi Bikes throughout all four seasons. The approach of this research paper is using data from the National Climatic Data Center that focuses in on the weather found in Manhattan, New York and correlates each of the weather conditions to the total number of trips per day that is provided by the Citi …

The Effects From Public Transportation On Property Values: A Closer Look At Scituate, Hanover, And Norwell, Massachusetts, Alexandra Taylor Perticone, Christine S. Coveney

Journal of Environmental and Resource Economics at Colby

Prior studies have expressed the value of location in real estate, but more recent studies have explored the influence that public transportation has had on housing prices. Access to public transportation is understood to increase the value of homes. Easier access to public transportation allows for shorter and more convenient commutes into or within cities. However, other studies have found that proximity to public transportation can also have adverse effects on property values. This paper investigates whether the implementation of the Greenbush Commuter line in Massachusetts in October 2007 increased the housing prices in Scituate, Ma--the furthest town from the …

Invited Introduction To Jerec, Matthew Kahn

Journal of Environmental and Resource Economics at Colby

No abstract provided.

Welcome By The Editor, Nathan W. Chan

Journal of Environmental and Resource Economics at Colby

No abstract provided.

The Socioeconomic And Ecological Impact Of Cool Season Forage Production: A Case Of Black Belt Counties, Alabama, Lila B. Karki, Uma Karki

Professional Agricultural Workers Journal

Abstract

Raising livestock during the lean season of forage production has become a great challenge for small and limited resource farmers because of a high cost involved in procuring supplementary feed. This study was conducted to assess the impact of cultivating cool-season forages on the feeding costs for meat goats and cattle. Three case studies were conducted in three Black Belt Counties of Alabama, Russell, Dallas, and Bullock. The socioeconomic and ecological impacts of developing cool-season pastures were evaluated using the before versus after assessment approach. The findings revealed that all three cooperator farmers reduced costs of procuring hay and …

When Discharge Of Indebtedness Occurs In Bankruptcy, Neil Harl

Neil E. Harl

The farm debt crisis of the 1980’s left numerous legacies, not the least of which is the continuing discharge of indebtedness from formal and informal resolutions of excessive debt. The various rules on when discharge of indebtedness occurs have created surprising and painful results for some taxpayers.

Single Class Of Stock In S Corporations, Neil Harl

Neil E. Harl

Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.

When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl

Neil E. Harl

As was noted in the March 30, 1990 issue of Agricultural Law Digest, whether discharge of indebtedness occurs for debtors in bankruptcy depends upon the chapter of the Bankruptcy Code. For Chapter 12 debtors, discharge of indebtedness takes place upon completion of payments under the plan. For debtors not in bankruptcy, the rules for when discharge of indebtedness take place are different and the consequences are also quite different.

Transfer Of Residence With Continued Occupancy, Neil Harl

Neil E. Harl

The rule has been well established that a transfer of a residence to a spouse with occupancy by the transferring spouse until death, would not result in inclusion of the value of the residence in the transferor's gross estate under a theory of a retained life estate. The courts have consistently required proof of at least an implied agreement between the husband and wife (assuming the transferring spouse continued occupancy) before that spouse is held to have retained possession or enjoyment so as to require inclusion of the residence in the gross estate. If the transferor is to prevail, it …

Taxing Joint Tenancy Property, Neil Harl

Neil E. Harl

Although joint tenancy (and tenancy by the entirety in the few states where that form of co-ownership is recognized) is apparently used less frequently than three or four decades ago, joint ownership is still widely used, particularly for real property co-ownership. A recent decision has focused attention on the issue of income tax basis of joint tenancy (or tenancy by the entirety) property after the death of the first joint tenant to die.

Deferred Payment Sales: Amt Liability, Neil E. Harl

Neil E. Harl

Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale of grain and livestock, questions have been raised regarding the continuing availability of the deferred payment procedure established by cases and rulings. In recent years, the importance of the question of whether both procedures can be used has been magnified by the 1986 enactment subjecting installment sales of inventory property to potential liability for alternative minimum tax.6 A recent IRS technical advice memorandum (TAM) has provided some insight to the IRS national office position on the two issues — (1) are installment sales of inventory …

Gifts Of Grain And Other Farm Commodities, Neil E. Harl

Neil E. Harl

The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of business (such as grain or market livestock) usually produces ordinary income. That rule has encouraged gifts of grain and other farm commodities to spouses, children, grandchildren or other family members who are not considered to be holding the gift property for sale to customers. The outcome is capital asset treatment for gains and avoidance of liability for self-employment tax.

Leasing Personal Property, Neil Harl

Neil E. Harl

Appearance of the note on Part I of the 1992 edition of Schedule E, Form 1040, that taxpayers are to "report income and expense from the rental of personal property on Schedule C or C-EZ" has raised concerns about the proper reporting of rentals from personal property such as farm machinery rented after retirement to children or others. Several high profile audits in which examining agents have taken a relatively aggressive stance on the issue have added to the concerns.

Resale Of Land Purchased Under Installment Obligation, Neil Harl

Neil E. Harl

For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.

Preferred Stock And Special Use Valuation, Neil Harl

Neil E. Harl

The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance …

Earnings After Retirement, Neil E. Harl

Neil E. Harl

Many farmers, approaching retirement, must make important decisions on — (1) the nature of their relationship to the farm business in retirement, (2) the extent of their personal involvement in business operations, and (3) the timing and manner of disposition of their inventory of crops and livestock during the retirement years.

Family Feud Ends Up In Court, J. David Aiken

Cornhusker Economics

A May 2017 decision by the Nebraska Court of Appeals deals with an unfortunately common situation in Nebraska family farm corporations– is the on-farm heir (or heirs) in charge of the corporation legally required to share the corporation’s income with the off-farm heirs? (24 Neb. App. 649) As we shall see, the court answered “no” even though that seems to be an unfair result.

Growth And Poverty Traps: Examples From Literature, Danielle Chaloux

Honors Scholar Theses

The writings of Charles Dickens, Emile Zola, Knut Hamsun, and Laura Ingalls Wilder capture humanity on the page. The characters in the works of these authors are confronted by realistic or autobiographical situations and make choices based on history, personal preferences, societal pressures, and economic constraints, just as real-life individuals do. They can thus serve as data for illustrating the implications of economic models, specifically poverty traps. To do so, I will draw from Great Expectations (1861) by Charles Dickens, The Fat and the Thin (1873) by Emile Zola, Hunger (1890) by Knut Hamsun, and The First Four Years (1971) …

Do Farm Subsidies Affect Crop Diversification?, Chadwick O'Neal

Georgia College Student Research Events

The United States spends $20 billion each year on farm subsidies. Farmers face increased risk and income variation when their crop portfolio is less diversified. It’s possible for farm subsidies to decrease diversification if they are focused on specific crops. Utilizing state level subsidy and agricultural data from the Environmental Working Group, I used econometric analysis to estimate the effect of farm subsidies on crop diversification. I used the number of acres planted from the 15 top most subsidized and grown crops in the United States to derive my dependent variable, the Herfindahl-Hirschman index (HHI). The HHI is a market …

The Russian Food And Agricultural Import Ban, Marianna Khachaturyan, E. Wesley F. Peterson

Cornhusker Economics

In 2014 the United States, European Union (EU), and several other countries imposed economic sanctions on Russia in response to its annexation of Crimea and support for separatist rebels in eastern Ukraine (Nelson, 2017; Europa, 2017). Prior to the 1990s, the use of economic sanctions to challenge the behavior of foreign governments was fairly rare as the target country could easily turn to the cold-war adversary of the sanctioning country to avoid their effects. With the end of the Cold War, sanctions, usually comprehensive in nature restricting economic relations across the board, became a major foreign policy tool. Because comprehensive …

The Present Interest Test For Purposes Of Special Use Valuation, Neil E. Harl

Neil E. Harl

Since publication of the initial regulations, the Internal Revenue Service has maintained that real property was eligible for special use valuation only if a qualified heir received a present interest from the decedent. Two branches of the present interest test have emerged.

Health Insurance For Employees, Neil E. Harl

Neil E. Harl

The rising cost of medical and hospital care and the cost of insurance coverage have led to increased interest in ways to make such costs fully deductible without the benefits being includible in income for the taxpayer. Through 1991 (and the first six months of 1992 if the President signs the bill extending the deduction through June 1992), a 25 percent deduction is allowed for health and accident amounts for self-employed individuals provided — (1) the taxpayer is not eligible to participate in any subsidized health plan maintained by an employer for the taxpayer or the taxpayer's spouse and (2) …

Reporting Government Farm Payment Programs, Neil E. Harl

Neil E. Harl

As a general rule, federal (and state) agricultural program payments received as cash or in the form of services are includible in income. The time at which the amounts are received or made available is ordinarily the time the payments are to be included in income. Amounts are considered to be "made available" in the year in which program requirements have been met, regardless of whether an application had been signed to receive final payment. The fact that a farm operator does not sign the application for final payment until the following year does not defer income to the later …

Joint Tenancy Disclaimers: What Can Be Disclaimed?, Neil E. Harl

Neil E. Harl

For years the Internal Revenue Service resisted the disclaimer of joint tenancy interests on the grounds that the disclaimer had to occur within nine months of the creation of the joint tenancy. IRS eventually came to accept the disclaimer of revocable joint tenancies within nine months after death and even more recently indicated that the Service would not resist the disclaimer of joint tenancy interests in other than revocable joint tenancies where there was a predeath right to sever the joint interests The focus on when joint tenancies could be disclaimed obscured the question of what could be disclaimed.

No Interest Deduction For Private Annuities, Neil Harl

Neil E. Harl

Although a 1929 case, Commissioner v. Moore Corp., had suggested that an interest deduction could be claimed by the obligor under a private annuity arrangement, cases considering the issue since that time have held that no part of the payments made under private annuities involving the acquisition of property is deductible as interest. A 1992 decision by the U.S. Claims Court, Rye v. United States, is in accord with the view that an interest deduction may not be claimed by the obligor and the imputed interest rules likewise do not apply to private annuities.