Issues in Tax Design with Special Reference to Agriculture

John Freebairn

Review of Marketing and Agricultural Economics, 1995, vol. 63, issue 01, 9

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.

Keywords: Agricultural Finance; Public Economics (search for similar items in EconPapers)
Date: 1995
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://ageconsearch.umn.edu/record/12535/files/63010125.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:remaae:12535

DOI: 10.22004/ag.econ.12535

Access Statistics for this article

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