DOI: 10.31274/rtd-180813-9912
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Incentives and contract design: a case study of farmland lease contracts in US agriculture

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“…The taxation on share rent agreements is also different from cash rent agreement. Landowners must pay selfemployment taxes when using share rent agreements (Fukunaga, 2006). Fukunaga and Huffman (2009) noted that using a fixed cash rent lease will guarantee the owner a set price per acre, which helps mitigate risk.…”
Section: Tables and Figuresmentioning
confidence: 99%
“…The taxation on share rent agreements is also different from cash rent agreement. Landowners must pay selfemployment taxes when using share rent agreements (Fukunaga, 2006). Fukunaga and Huffman (2009) noted that using a fixed cash rent lease will guarantee the owner a set price per acre, which helps mitigate risk.…”
Section: Tables and Figuresmentioning
confidence: 99%