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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.; 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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