You mean interest free money.  Farmers are the only group of people that get mad when they make money and have to pay taxes.  I have never heard a CEO say "No, I don't want a $1,000,000 raise because I will have to pay more taxes on it."  Likewise, it takes taxed income to purchase land.  There is nothing wrong with paying taxes; the trouble is most farmers focus on minimizing thier tax liability vs maximizing their tax brackets and then complain when they need cash to buy land because they squandered all the profits on depreciable assests and left nothing for investments.