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

Minna Väre, Christoph Weiss, Kyösti Pietola

Publication: Working/Discussion PaperWU Working Paper

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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)
Original languageEnglish
Place of PublicationVienna
PublisherSFB International Tax Coordination, WU Vienna University of Economics and Business
Publication statusPublished - 2005

Publication series

SeriesDiscussion Papers SFB International Tax Coordination
Number3

WU Working Paper Series

  • Discussion Papers SFB International Tax Coordination

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