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Please use this identifier to cite or link to this item: http://purl.umn.edu/12535

Title: Issues in Tax Design with Special Reference to Agriculture
Authors: Freebairn, John W.
Issue Date: 1995-04
Abstract: Taxation of agriculture has to be assessed in the context of the wider total economy system. A progressive income tax rate schedule is required to meet social goals of vertical equity. Efficiency properties of taxation of agriculture are difficult to assess because some capital income is taxed according to an expenditure base, some to a real income base and some to a nominal income base.
URI: http://purl.umn.edu/12535
Institution/Association: Review of Marketing and Agricultural Economics>Volume 63, Number 01, Part II, April 1995
Total Pages: 9
Language: English
From Page: 125
To Page: 133
Collections:Volume 63, Number 01, Part II, April 1995

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