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On the intention-behaviour discrepancy. Empirical evidence from succession on farms in Finland.

Väre, Minna and Weiss, Christoph and Pietola, Kyösti (2005) On the intention-behaviour discrepancy. Empirical evidence from succession on farms in Finland. Discussion Papers SFB International Tax Coordination, 3. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

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Abstract

This study examines and compares farmers' succession plans and actual succession behaviour and finds that the farm operator's age and regional variables influence both. We also find a discrepancy between intention and actual behaviour which is significantly related to the farm operator's age. Whereas the likelihood of planned succession is overestimated significantly for younger farm operators, the opposite is observed once the farm operator's age exceeds 65 years. Therefore, stated plans have only a negligible value in predicting the observed behaviour and farm operator's statements on the timing of succession may not provide enough information on the grounds of designing structural policies in agriculture. (author's abstract)

Item Type: Paper
Keywords: succession / family farms / intention-behaviour discrepancy / econometric analysis / Finland
Classification Codes: RVK QS 400 ; JEL D92, J26, C21, Q12
Divisions: Departments > Finance, Accounting and Statistics > Accounting and Auditing > Betriebswirtschaftliche Steuerlehre
Departments > Volkswirtschaft
Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: Repository Administrator
Date Deposited: 23 Sep 2005 11:04
Last Modified: 05 Apr 2012 06:58
URI: http://epub.wu.ac.at/id/eprint/1460

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