Taxes, Farm Programs, and Competitive Advantage for U.S. and Canadian Farmers: A Case Study
通过比较蒙大拿和阿尔伯塔代表性小麦农场的回报，分析税收和社会项目政策对贸易竞争力的影响，发现阿尔伯塔农民在税收和社会项目上具有显著优势，且这些优势在基准情景下超过了蒙大拿农民享有的政府农业计划和生产成本优势。
Abstract The objective of this study was to understand the impact of tax and social program policies on competitiveness in trade. A case study approach was used, comparing returns to representative wheat farms located in Montana and Alberta. The principal analytical tool was a financial simulation model. The results suggest farmers in Alberta have significant tax and social program advantages and that, for the base scenario, these advantages outweighed government farm program and production cost advantages enjoyed by the Montana farmer. Taxes and social program advantages became relatively less important with an increase in farm size.