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<p>According to earlier research farmer's crop orientation in developing countries mainly depends on farm size, large-scale farmers prefer cash crop while small-scale farmers prefer subsistence crops. The first aim of this study is to see if this hypothesis can be applied on six households in Babati District in rural Tanzania. The second aim is to investigate if other factors than farm size affect crop portfolio choice and the final aim is to see if those crop portfolio models can be improved. A case-study research design and qualitative interviews are used. The primary data is based on a fieldwork that took place from the 18th of February until the 7th of March 2009 in the study area.</p><p>From a theoretical perspective the underlying assumptions of the Marcel Fafchamp's model <em>Crop portfolio choice under multivariate risks </em>is discussed in connection to the result of the study.</p><p>Interviews were made with six households of different farm size. The result of the study indicates that both small-scale and large-scale farmers are using cash crops. The fact that all crops can be used for selling, gives also small-scale farmers in season with higher prices, an opportunity to sell a large share of their crops. It's thereby not possible to state that large-scale farmers devote a larger share of their land for cash crop than small-scale farmers do.</p><p> </p>

According to earlier research farmer's crop orientation in developing countries mainly depends on farm size, large-scale farmers prefer cash crop while small-scale farmers prefer subsistence crops. The first aim of this study is to see if this hypothesis can be applied on six households in Babati District in rural Tanzania. The second aim is to investigate if other factors than farm size affect crop portfolio choice and the final aim is to see if those crop portfolio models can be improved. A case-study research design and qualitative interviews are used. The primary data is based on a fieldwork that took place from the 18th of February until the 7th of March 2009 in the study area. From a theoretical perspective the underlying assumptions of the Marcel Fafchamp's model Crop portfolio choice under multivariate risks is discussed in connection to the result of the study. Interviews were made with six households of different farm size. The result of the study indicates that both small-scale and large-scale farmers are using cash crops. The fact that all crops can be used for selling, gives also small-scale farmers in season with higher prices, an opportunity to sell a large share of their crops. It's thereby not possible to state that large-scale farmers devote a larger share of their land for cash crop than small-scale farmers do.

Les enjeux présentés par la puissance financière des fonds souverains et les réactions politiques des pays d’accueil appellent naturellement à s’interroger sur la façon dont la fiscalité appréhende ces questions. La réponse nécessite de se placer tant sur le plan du droit interne français que sur celui de la fiscalité internationale. La présente étude procède à une analyse comparée de la fiscalité directe applicable aux fonds souverains en France et aux Etats-Unis. Cette analyse se poursuit à travers l’examen de conventions fiscales conclues par la France mais aussi par des Etats étrangers détenteurs de fonds souverains. La question de l’application des conventions fiscales aux fonds souverains est évoquée à travers l’exposé des modèles de conventions fiscales de l’OCDE et des Etats-Unis. Le statut fiscal des fonds souverains est confronté à celui des apporteurs de capitaux privés au regard de la distorsion de concurrence fiscale entre investisseurs. En l’absence de dispositions législatives précises, de doctrine administrative et de jurisprudence, ces travaux sont principalement fondés sur une interprétation des faits et du droit positif. Les solutions proposées tentent de remédier aux problématiques ainsi dégagées. / The growing number of investments made by sovereign wealth funds and the reactions of host countries has raised questions regarding the tax treatment of those public financial entities. Answering these questions implies to analyze the tax legislation on both a national and international level. In this respect this paper compares the direct taxation of sovereign wealth funds investments in France and in the United States. It is then followed by an analysis of some tax treaties signed by France as well as tax treaties signed by countries owning sovereign wealth funds. Questions related to the application of tax treaties to sovereign wealth funds are examined through the presentation of the OECD model tax convention and the United States income model tax convention. We then compare the tax status of sovereign wealth funds and private investors regarding tax competition and portfolio choices. We will see through the lack of tax regulations, guidance and the absence of court decision that this study is mainly based on an interpretation of the facts and the law as a consequence. The solutions provided in this paper aim at clarifying the issues we have identified. Hopefully this will raise further interrogations and will be followed by other studies.