Improving the Efficiency of Taxation of Livestock in Australia

Robert A. Douglas

Review of Marketing and Agricultural Economics, 1995, vol. 63, issue 01, 14

Abstract: In this paper, the neutrality of the income tax provisions for livestock are examined and compared with policies in selected other countries. It is argued that the current system provides significant concessions by deferring the recognition of income. The deferral of recognition of income distorts investment decisions by providing an incentive to invest in livestock which is not available for similar investments. A more efficient system, based in part on the New Zealand National Standard Cost Scheme is suggested, as are possible transition measures.

Keywords: Public; Economics (search for similar items in EconPapers)
Date: 1995
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ags:remaae:12536

DOI: 10.22004/ag.econ.12536

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