Taxes, inflation and financing - the rate of return to capital for the agricultural firm
推导了农业企业资本实际必要回报率的通用模型，并利用1973-1993年瑞典南部和中部农场数据实证分析，发现农业部门日益依赖其他经济部门，且通胀下税收优惠对资本资产的缓解作用有限。
In this article a generalised model for calculating the required real rate on capital and the effects of fiscal allowances for the agricultural firm is derived. An empirical illustration is presented for farms in southern and middle Sweden during 1973–1993. This study supports the observation that the agricultural sector is becoming increasingly dependent upon economic conditions in other sectors of the economy. Furthermore, due to inflation, favourable taxation provisions for capital assets can only mitigate this effect to a limited extent.