Over the course of the past few months we have written often about how good things are "down on the farm" in the United States. Net farm income has been setting records for several consecutive years. Farm machinery sales have been incredibly good. Farmland prices have been soaring to unheard of levels. There are, of course, many reasons for the big profits in the U.S., including good crops, high prices, extremely generous tax breaks (bonus depreciation among the biggest) and certainly the federal crop insurance programs. 2013 should also be another very good year regardless of yields and prices because the initial (and minimum) crop insurance price levels already have been established and are actually at or above the 2012 levels.While far...