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Provedor de dados:  AgEcon
País:  United States
Título:  Period Equity and Tax Averaging Schemes
Autores:  Moon, Lynelle
Peterson, Deborah C.
Kokic, Philip
Douglas, Robert A.
Data:  2007-01-10
Ano:  1995
Palavras-chave:  Public Economics
Resumo:  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
Idioma:  Inglês
Identificador:  25111
Editor:  AgEcon Search
Relação:  Review of Marketing and Agricultural Economics>Volume 63, Number 01, Part II, April 1995
Formato:  13


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