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| Appels, David; Douglas, Robert A.; Dwyer, Gavan. |
| The Productivity Commission staff working paper, 'Responsiveness of Demand for Irrigation Water: A Focus on the Southern Murray-Darling Basin', was released August 2004. This paper explores the determinants of the elasticity of demand for irrigation water. It focuses on three main irrigated industries - rice, dairy and horticulture - to gain a greater understanding of the value that farmers place on water as an input. This paper provides detail relating to farm decision behaviour and biophysical production realities faced by irrigators in the southern Murray-Darling Basin. The views expressed in this paper are those of the staff involved and do not necessarily reflect those of the Productivity Commission. |
| Tipo: Working or Discussion Paper |
Palavras-chave: Resource /Energy Economics and Policy. |
| Ano: 2004 |
URL: http://purl.umn.edu/31924 |
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| Douglas, Robert A.; Peterson, Deborah C.; Kokic, Philip; Parameswaran, Bhamathy. |
| Accelerated depreciation and investment allowances are frequently requested by industry as a means of encouraging investment and promoting the adoption of socially desirable practices by farmers. Examples include the 100 per cent tax deduction for capital expenditure to combat and prevent land degradation (Section 750), and the recently introduced 10 per cent investment allowance for fodder and water storage for livestock, water conveyancing and minimum tillage equipment. Farm level survey data are used to provide evidence of the extent and distribution of benefits to farmers that flow from different rates of depreciation, and from the introduction of a 10 per cent investment allowance. A priori, it may be difficult for the farmer (or farm financial... |
| Tipo: Journal Article |
Palavras-chave: Agricultural Finance. |
| Ano: 1995 |
URL: http://purl.umn.edu/12539 |
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| Davenport, Scott V.; Lynch, J.; Douglas, Robert A.. |
| This paper provides a review of some commonly held arguments for extending government assistance to the non-farm rural business sector as a means of maintaining the infrastructure of agriculture through periods of rural downturn. Recent literature on the nature of linkages between the farm sector and small business is reviewed to identify the scale of exposure of the various types of small business. Assistance measures available to the farm sector are compared to those available to small business and differences between the two groups are discussed. It is concluded that the disparity in tax treatment between the farm and non-farm rural business sector is an important focus for policy reform and that assistance to the non -farm rural business sector should... |
| Tipo: Journal Article |
Palavras-chave: Community/Rural/Urban Development. |
| Ano: 1991 |
URL: http://purl.umn.edu/12389 |
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| Douglas, Robert A.. |
| 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. |
| Tipo: Journal Article |
Palavras-chave: Public Economics. |
| Ano: 1995 |
URL: http://purl.umn.edu/12536 |
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| Moon, Lynelle; Peterson, Deborah C.; Kokic, Philip; Douglas, Robert A.. |
| The tax differential caused by variability of taxable income across tax thresholds is estimated for broadacre family farmers using individual taxable income data. Estimates of the tax differential without income averaging are compared with the tax differential under a number of alternative averaging schemes, including the current averaging scheme, modified averaging, block averaging and carry forward tax credits. Only limited evidence is available to indicate the potential tax differential borne by non-primary producers. The availability of such information would assist future analysis of comparative period inequity of farmers and others in the community subject to variable pre-tax incomes. |
| Tipo: Journal Article |
Palavras-chave: Public Economics. |
| Ano: 1995 |
URL: http://purl.umn.edu/12543 |
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| Douglas, Robert A.; Davenport, Scott V.. |
| Income averaging for primary producers is a long-standing tax policy in Australia. Major changes were made to the scheme in 1983 to overcome anomalies associated with the previous scheme. However the amended scheme has not been subject to review. In this review, the scheme is found to perform poorly against the traditional evaluation criteria of equity, efficiency and simplicity. The general conclusion is that to avoid cross-subsidisation and investment distortions which are often inherent features of any general scheme, it is appropriate to consider the adequacy of self-averaging mechanisms. |
| Tipo: Journal Article |
Palavras-chave: Public Economics. |
| Ano: 1995 |
URL: http://purl.umn.edu/12464 |
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| Dwyer, Gavan; Douglas, Robert A.; Peterson, Deborah C.; Chong, Joanne; Maddern, Kate. |
| Irrigation externalities: pricing and charges by Gavan Dwyer, Robert Douglas, Deb Peterson, Jo Chong and Kate Maddern was released on 14 March 2006. The paper discusses the nature and causes of environmental change related to rural water use, and provides a taxonomy of the many diverse types. It also examines the issues surrounding possible charges on water use for water related externalities. There have been few attempts by water utilities to incorporate externalities into full cost pricing of irrigation water. The aim of this Staff Working Paper was to: examine the extent to which charges imposed by irrigation water utilities could address externalities from irrigation water supply and use; and to develop a framework to identify and characterise changes... |
| Tipo: Working or Discussion Paper |
Palavras-chave: Resource /Energy Economics and Policy. |
| Ano: 2006 |
URL: http://purl.umn.edu/31923 |
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