THE INFLUENCE OF THE 1973 FEDERAL GOVERNMENT TAXATION CONCESSION REVISIONS ON AGRICULTURE

Jeffrey S. Davis

Review of Marketing and Agricultural Economics, 1974, vol. 42, issue 03, 9

Abstract: In recent years there has been considerable discussion of many aspects of taxation policy, this note attempts to add to this discussion by taking a broader outlook than considering merely those concessions or policies which have been changed. This is done by, firstly, considering some theoretical implications of taxation concessions, and particularly the concept of a "neutral tax" policy. Secondly, by outlining the possible situations when concessions may be justified. Thirdly, by giving a brief summary of the previous taxation concessions, their aims, whether these aims fit into the conditions under two above and their actual effects. Finally, in light of the theoretical considerations summarized in section 2, a brief assessment is given of the impact of those concessions which have been removed.

Keywords: Agricultural; Finance (search for similar items in EconPapers)
Date: 1974
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://ageconsearch.umn.edu/record/9200/files/42030202.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:9200

DOI: 10.22004/ag.econ.9200

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 ().