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...

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...