Incorporation and the Farm Family.

摘要: The corporation business arrangement is a relatively new phenomenon in agriculture, and little evidence exists for or against its generating expected benefits. Reported study of 13 Illinois farm households that utilizes data from community survey, interviews, participant observation, genealogical land histories. Families with varied enterprise types were incorporated considering it-mainly perceived tax benefits-though they not necessarily characterized by the high income aggressiveness thought most suited to incorporation. Because long-term strategy was overwhelmingly adopted short-term goals, intergenerational issues determined as problematic families.