Advanced Search
MyIDEAS: Login to save this article or follow this journal

A Case for Re-evaluation of Income Averaging for Primary Producers

Contents:

Author Info

  • Douglas, Robert A.
  • Davenport, Scott V.
Registered author(s):

    Abstract

    Income averaging for primary producers is a long-standing tax policy in Australia. Major changes were made to the scheme in 1983 to overcome anomalies associated with the previous scheme. However the amended scheme has not been subject to review. In this review, the scheme is found to perform poorly against the traditional evaluation criteria of equity, efficiency and simplicity. The general conclusion is that to avoid cross-subsidisation and investment distortions which are often inherent features of any general scheme, it is appropriate to consider the adequacy of self-averaging mechanisms.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://purl.umn.edu/12464
    Download Restriction: no

    Bibliographic Info

    Article provided by Australian Agricultural and Resource Economics Society in its journal Review of Marketing and Agricultural Economics.

    Volume (Year): 63 (1995)
    Issue (Month): 01 (April)
    Pages:

    as in new window
    Handle: RePEc:ags:remaae:12464

    Contact details of provider:
    Postal: AARES Central Office Manager, Crawford School of Public Policy, ANU, Canberra ACT 0200
    Phone: 0409 032 338
    Email:
    Web page: http://www.aares.info/
    More information through EDIRC

    Related research

    Keywords: Public Economics;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Chisholm, Anthony H., 1971. "A Comparison Of Income Averaging Procedures For Income Tax Purposes," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 15(01), April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ags:remaae:12464. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.