000244024 001__ 244024
000244024 005__ 20210122075748.0
000244024 0247_ $$2doi$$a10.22004/ag.econ.244024
000244024 037__ $$a1142-2016-92796
000244024 037__ $$a1142-2016-92887
000244024 041__ $$aeng
000244024 245__ $$aDistributing Patronage Income Under Differing Tax Rates and Member Risk Preferences
000244024 260__ $$c2014
000244024 269__ $$a2014
000244024 300__ $$a24
000244024 336__ $$aJournal Article
000244024 520__ $$aThis paper examines the effects of income tax rates and member risk preferences on the distribution of patronage income in a local agricultural cooperative. The paper uses a modified mean-variance model to provide some discussion points on how to consider the interaction of tax and member risk preferences on maximizing member benefits. Our results suggest that qualified earnings distributions should be relatively low under current tax policy conditions, and consideration should be given to using non-qualified distributions. Also, optimal patronage income distributions are more affected by significant changes in member risk preferences than significant changes in taxes.
000244024 650__ $$aDemand and Price Analysis
000244024 650__ $$aPublic Economics
000244024 6531_ $$aCooperatives
000244024 6531_ $$aFinance
000244024 6531_ $$aTax Policy
000244024 6531_ $$aRisk Preferences
000244024 6531_ $$aCapital Structure
000244024 700__ $$aRussell, Levi A.
000244024 700__ $$aBriggeman, Brian C.
000244024 773__ $$q27$$o49$$tJournal of Cooperatives$$j29$$d2015
000244024 8564_ $$979b5a77a-4330-427e-9599-611e3b62ae96$$s578345$$uhttps://ageconsearch.umn.edu/record/244024/files/29-02.pdf
000244024 887__ $$ahttp://purl.umn.edu/244024
000244024 909CO $$ooai:ageconsearch.umn.edu:244024$$pGLOBAL_SET
000244024 912__ $$nSubmitted by Christina Olson (olso6908@umn.edu) on 2016-08-17T14:07:30Z
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  Previous issue date: 2014
000244024 913__ $$aLicense granted by Christina Olson (olso6908@umn.edu) on 2016-08-17T14:05:05Z (GMT):

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000244024 980__ $$a1142
000244024 982__ $$gJournal of Cooperatives>Volume 29, 2014