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Specifying the Allocation of Income among Taxes, Consumption, and Savings in Linear Programming Models

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  • J. M. Vandeputte
  • C. B. Baker

Abstract

The proper specification of tax liabilities and consumption behavior is a significant problem in designing models for studying firm growth. A specification is suggested to represent allocation of income between consumption and savings in multiperiod linear programming models, while accounting for the effects of income tax. It is proposed as a method that conserves row space while providing flexibility in representing actual tax liabilities and actual consumption behavior in terms relevant for the study of growth alternatives and constraints.

Suggested Citation

  • J. M. Vandeputte & C. B. Baker, 1970. "Specifying the Allocation of Income among Taxes, Consumption, and Savings in Linear Programming Models," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 52(4), pages 521-527.
    • Handle: RePEc:oup:ajagec:v:52:y:1970:i:4:p:521-527.
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    File URL: http://hdl.handle.net/10.2307/1237259
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    Cited by:

    1. Kolajo, Ebenezer F. & Martin, Neil R., Jr., 1987. "Farm Firm Decisions Modeling: A Methodological Evaluation Of Alternative Farm Growth Modeling Approaches," 1987 Annual Meeting, August 2-5, East Lansing, Michigan 269948, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    2. Walker, Odell L. & Hardin, Mike L. & Mapp, Harry P., Jr. & Roush, Clint E., 1979. "Farm Growth And Estate Transfer In An Uncertain Environment," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 11(1), pages 1-12, July.
    3. Mims, Anne M. & Duffy, Patricia A. & Young, George, 1988. "Farm Program Participation and Crop Mix Decisions Under Alternative Acreage Restriction Provisions of the 1985 Farm Bill," 1988 Annual Meeting, August 1-3, Knoxville, Tennessee 270327, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    4. Kaiser, E.H. & Robinson, B.H., 1979. "A Return-Risk Analysis of the Decision to Participate in Government Price Support Programs," 1979 Annual Meeting, July 29-August 1, Pullman, Washington 278189, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    5. Mallawaarachchi, Thilak & Hall, Nigel H. & Phillips, Brian, 1992. "Investment in Water Saving Technology on Horticultural Farms," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 60(02-1), pages 1-14, August.
    6. Mallawaarachchi, Thilak & Quiggin, John C., 2001. "Modelling socially optimal land allocations for sugar cane growing in North Queensland: a linked mathematical programming and choice modelling study," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 45(3), pages 1-27.
    7. Mims, Anne M. & Duffy, Patricia A. & Young, George J., 1989. "Effects Of Alternative Acreage Restriction Provisions On Alabama Cotton Farms," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 21(2), pages 1-10, December.
    8. Reid, Donald W. & Musser, Wesley N. & Martin, Neil R., Jr., 1978. "Income Tax Aspects Of Liquidation In Multiperiod Linear Growth Models," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 10(2), pages 1-6, December.
    9. Kaiser, Eddie H. & Robinson, Bobby H., 1982. "Maximizing Probability of Return as a Method to Consider Risk in Farm Planning Models," Working Papers 116879, Clemson University, Department of Agricultural and Applied Economics.
    10. Lowenberg-DeBoer, James M., 1985. "The impact of farmland price changes on farm size, financial structure enterprise choice," ISU General Staff Papers 198501010800009722, Iowa State University, Department of Economics.

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