A COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES

Anthony H. Chisholm

Australian Journal of Agricultural Economics, 1971, vol. 15, issue 01, 15

Abstract: A comparison is made of a number of income averaging procedures on the basis of selected performance criteria. The main conclusion which emerges is that the Australian income averaging procedure, currently applied to primary producers, has a number of defects. Several of the alternative income averaging procedures reviewed are judged to be superior to the current Australian system.

Keywords: Agricultural; Finance (search for similar items in EconPapers)
Date: 1971
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://ageconsearch.umn.edu/record/22979/files/15010036.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:ajaeau:22979

DOI: 10.22004/ag.econ.22979

Access Statistics for this article

More articles in Australian Journal of Agricultural Economics from Australian Agricultural and Resource Economics Society Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().