Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax‐deferred exchanges of like‐kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...

Purpose – The purpose of this paper is twofold, first: to define the profile of adopters of labor-enhancing technologies (e.g. platforms) identifying factors – such as operations size, mix of fruits grown, apple operation location, principal operators socio-demographics – and second: to...

In this paper, we use laboratory experiments to investigate how group identity and team decision-making processes might impact economic decisions. Our primary aim is to move the literature closer to an integrated model of group decision making through the use of an experimental design that...

Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax-deferred exchanges of like-kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...