Before‐ and After‐Tax Size Economies: An Example for Cash Grain Production in Illinois
利用1975-79年伊利诺伊州农场数据，分析税前和税后农场规模经济的存在程度，发现两种情况下均存在显著规模经济，未发现规模不经济。
Abstract This article reports the degree to which economies of farm size exist for commercial Illinois cash grain agriculture, both on a before‐ and after‐tax basis. Receipt, expense, and investment data are from the Illinois Farm Business Farm Management Association records, 1975–79. Analysis of covariance techniques were used in the examination of the five‐year time series of cross‐sectional data. Results indicate statistically significant evidence of economies of size, both on a before‐ and after‐tax basis. There was no significant evidence of diseconomies of size for this sample.