| Registro completo |
| Provedor de dados: |
AgEcon
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| País: |
United States
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| Título: |
A COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES
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| Autores: |
Chisholm, Anthony H.
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| Data: |
2006-11-28
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| Ano: |
1971
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| Palavras-chave: |
Agricultural Finance
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| Resumo: |
A comparison is made of a number of income averaging procedures on the basis of selected performance criteria. The main conclusion which emerges is that the Australian income averaging procedure, currently applied to primary producers, has a number of defects. Several of the alternative income averaging procedures reviewed are judged to be superior to the current Australian system.
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| Tipo: |
Journal Article
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| Idioma: |
Inglês
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| Identificador: |
24818
http://purl.umn.edu/22979
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| Editor: |
AgEcon Search
|
| Relação: |
Australian Journal of Agricultural Economics>Volume 15, Number 01, April 1971
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| Formato: |
15
application/pdf
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