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Issues in Tax Design with Special Reference to Agriculture

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  • Freebairn, John W.

Abstract

Taxation of agriculture has to be assessed in the context of the wider total economy system. A progressive income tax rate schedule is required to meet social goals of vertical equity. Efficiency properties of taxation of agriculture are difficult to assess because some capital income is taxed according to an expenditure base, some to a real income base and some to a nominal income base.

Suggested Citation

  • Freebairn, John W., 1995. "Issues in Tax Design with Special Reference to Agriculture," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-9, April.
    • Handle: RePEc:ags:remaae:12535
    DOI: 10.22004/ag.econ.12535
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    File URL: https://ageconsearch.umn.edu/record/12535/files/63010125.pdf
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    References listed on IDEAS

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    1. Douglas, Robert A. & Peterson, Deborah C. & Kokic, Philip & Parameswaran, Bhamathy, 1995. "A Note on Accelerated Depreciation and Investment Allowances," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-16, April.
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    Cited by:

    1. James, Jennifer S. & Alston, Julian M., 2002. "Taxes and quality: A market-level analysis," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 46(3), pages 1-29.

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    More about this item

    Keywords

    Agricultural Finance; Public Economics;

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