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          Volume 63, Number 01, Part II, April 1995 >

Please use this identifier to cite or link to this item: http://purl.umn.edu/12536

Title: Improving the Efficiency of Taxation of Livestock in Australia
Authors: Douglas, Robert A.
Issue Date: 1995-04
Abstract: 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.
URI: http://purl.umn.edu/12536
Institution/Association: Review of Marketing and Agricultural Economics>Volume 63, Number 01, Part II, April 1995
Total Pages: 14
Language: English
From Page: 164
To Page: 177
Collections:Volume 63, Number 01, Part II, April 1995

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