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Global Climate Policywill Have Net Benefits Larger Than Anyone Thinks (And Welfare Gains, Strangely, Are Likely To Be Much Larger Yet), PHILIP E. GRAVES 2017 University of Colorado at Boulder

Global Climate Policywill Have Net Benefits Larger Than Anyone Thinks (And Welfare Gains, Strangely, Are Likely To Be Much Larger Yet), Philip E. Graves

PHILIP E GRAVES

As with other public goods lacking strong special interest support, global climate policy suffers from two serious
theoretical flaws. The first is failure to endogenize the labor-leisure decision when conducting benefit-cost analysis.
Recognition that income generated will not remain the same pre-and-post policy results in downward bias
in benefit estimation. Much more importantly, there will generally be free riding in input markets in addition to
the well-known output demand revelation problem. Since even households with very high marginal values cannot
individually increment public goods, too little income will be generated and too much of the income that is
generated will ...


Transfer Of Residence With Continued Occupancy, Neil Harl 2017 Selected Works

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 ...


When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl 2017 Selected Works

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.


Single Class Of Stock In S Corporations, Neil Harl 2017 Selected Works

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.


Gifts Of Grain And Other Farm Commodities, Neil E. Harl 2017 Iowa State University

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.


Earnings After Retirement, Neil E. Harl 2017 Iowa State University

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.


Leasing Personal Property, Neil Harl 2017 Selected Works

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 2017 Selected Works

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.


Deferred Payment Sales: Amt Liability, Neil E. Harl 2017 Iowa State University

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 ...


Preferred Stock And Special Use Valuation, Neil Harl 2017 Selected Works

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 ...


A Good Kiwi Isn't Acidic: How Ocean Acidification Is Affecting The New Zealand Economy, Lily G. Hurley 2017 Fordham University

A Good Kiwi Isn't Acidic: How Ocean Acidification Is Affecting The New Zealand Economy, Lily G. Hurley

Student Theses 2015-Present

In a country that houses a mere 4 million people, it is no wonder that agriculture has become the main facet of New Zealand’s economy. However, while the sheep and produce have flourished from land protection laws, marine life has struggled in recent years due to an increase in oceanic carbon levels. In an area of the Pacific that is so rich in coral reefs, Great White breeding areas, and a plethora of fish species, any upset of the natural preexisting chemical balance has a tangible impact. New Zealand is dealing with a crisis with huge economic and ecological ...


Agricultural Technology Adoption And Adaptation Under Climate Change: Microevidence From Niger, BERENGER DJOUMESSI TIAGUE 2017 University of San Francisco

Agricultural Technology Adoption And Adaptation Under Climate Change: Microevidence From Niger, Berenger Djoumessi Tiague

Master's Theses

Many regions of Sub-Saharan Africa (SSA) are experiencing fast increases in human population pressure and urbanization. By 2050, feeding a planet of 9 billion people will require an estimated 50 percent increase in agricultural production. Farmers in in the Sahel are exposed to a highly variable weather over time, and to their limited adaptive capacity, therefore often use livestock as income generator, export earnings, and as insurance against weather risk. There is an increasing demand for livestock products, which increase pressure on crop residues use on the land. In this study, I use panel socio-economic data combined with village rainfall ...


Attracting Beneficial Insects To Your Farm: A Comparison Of Habitat Modification Strategies, Kelly Rourke 2017 The University of San Francisco

Attracting Beneficial Insects To Your Farm: A Comparison Of Habitat Modification Strategies, Kelly Rourke

Master's Projects and Capstones

Thoughtful planning to enhance diversity in agricultural landscapes can present a multitude of ecological, cultural and economic benefits. Land managers have many options when considering which habitat modification techniques they can implement on their agri-environment schemes. This comparative analysis of 47 peer reviewed journal articles assesses which landscape enhancements are most effective in attracting beneficial insects, namely pollinators and natural enemies to pests. Through biological control, natural invertebrate predators inhibit vegetative pests that can be detrimental to croplands. The promotion of natural enemies can decrease the need for chemical use and maintenance on farms. Pollinators contribute tremendous benefits to crop ...


Some Statistical Characterizations Of The Hog Market, Knute Bjorka 2017 Iowa State College

Some Statistical Characterizations Of The Hog Market, Knute Bjorka

Research Bulletin (Iowa Agriculture and Home Economics Experiment Station)

Helpful statistical information on the hog market has increased greatly in recent years. Numerical data are becoming both more voluminous and more reliable. The purpose of this publication is to bring together some of the more important statistical data that have a bearing upon the hog market. It contains market information on prices, receipts, pork products, storage and exports.


Food For Thought: Analyzing The Impacts Of Livestock Factory Farming In The United States, Mallory Russo 2017 Fordham University

Food For Thought: Analyzing The Impacts Of Livestock Factory Farming In The United States, Mallory Russo

Student Theses 2015-Present

The practice of large scale factory farming in the United States has raised moral and ethical questions since its establishment in the mid twentieth century. Though a relatively modern development in the field of agribusiness, factory farming has already accounted for drastic damage to both public and environmental health. Factory farming requires the unsustainable use of resources, gives off toxic waste, and poses a serious threat to public health. This paper aims the further analyze those damages, as well as investigate the lack of transparency and political corruption carried out by factory farm industry leaders. Major factory farming companies have ...


The Anthropocene, Overview, scott w. schwartz 2017 CUNY Graduate Center

The Anthropocene, Overview, Scott W. Schwartz

Open Educational Resources

This presentation offers an overview of the developing concept of The Anthropocene -- a term coined to describe our current geological epoch, in which human impact on the planet will leave a permanent trace.


Consumer Gasoline Prices In 2014: What Caused The Decline?, Travis A. Spillum 2017 College of Saint Benedict/Saint John’s University

Consumer Gasoline Prices In 2014: What Caused The Decline?, Travis A. Spillum

All College Thesis Program

Though a large body of literature analyzes commodity markets in general as well as the crude oil market, little work looks at the determinants of gasoline price shocks and which variables contributed to specific historical shocks. Using a structural vector autoregression (SVAR) model, one can determine how gasoline prices typically respond to shocks in price determinants, how much each variable, on average, contributes to the variation in gasoline, and which variables influenced gasoline prices during particular shocks. This paper proposes a simple SVAR model of the gasoline market and uses the model to determine what caused gasoline prices to decline ...


Measuring The Adaptive Response To Drought, Kyle Eagar 2017 Utah State University

Measuring The Adaptive Response To Drought, Kyle Eagar

All Graduate Plan B and other Reports

Scientific evidence suggests that future climate change has the potential to bring about an increase in both the frequency and duration of drought in some regions of the world (United Nations, 2012). Economists have theorized that at least some of the adverse effects of these droughts will be mitigated through various adaptive responses by agricultural producers. The effectiveness of any adaptive response to climate change will depend on how quickly producers can recognize a change in climatic patterns and respond accordingly. The following paper investigates the relationship between a specific climate signal (prolonged drought) and the land use decision of ...


Australian Government Information Resources, Bert Chapman 2017 Purdue University

Australian Government Information Resources, Bert Chapman

Libraries Faculty and Staff Presentations

Provides an overview of Australian Government information resources. Features content from Australian Government agency websites such as the Department of Environment and Energy, Department of Defence, Australian National Maritime Museum, ANZAC Memorial in Sydney, Department of Immigration & Border Protection, Australian Bureau of Statistics, Australian Dept. of Agriculture and Water Resources, Australian Parliament, Australian Treasury, Australian Transport Safety Board, and Australian Parliamentary Library. Content includes a video excerpt from Australian parliamentary debate.


Community Supported Agriculture At Indian Creek Nature Center's Sugar Grove Farm: Sustainable Farming For Iowa, Erin Anzalone 2017 Utah State University

Community Supported Agriculture At Indian Creek Nature Center's Sugar Grove Farm: Sustainable Farming For Iowa, Erin Anzalone

All Graduate Plan B and other Reports

Agriculture is the largest revenue source for the state of Iowa and the state’s two priority crops are corn and soybeans. Farming practices that emphasize monoculture production of these crops can reduce biological diversity and habitat for all-important pollinators, and exacerbate runoff and erosion that sends nutrient-rich soil, herbicides, and pesticides into streams and rivers. The industrial agriculture model is lucrative now, but unsustainable for Iowa over the long run. Sugar Grove Farm, a subset of Indian Creek Nature Center (ICNC), plans to grow a variety of food crops on a large-scale, economically sustainable farm, and support low-income households ...


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