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          Volume 42, Number 03, September 1974 >

Please use this identifier to cite or link to this item: http://purl.umn.edu/9200

Title: THE INFLUENCE OF THE 1973 FEDERAL GOVERNMENT TAXATION CONCESSION REVISIONS ON AGRICULTURE
Authors: Davis, Jeffrey S.
Issue Date: 1974-09
Abstract: In recent years there has been considerable discussion of many aspects of taxation policy, this note attempts to add to this discussion by taking a broader outlook than considering merely those concessions or policies which have been changed. This is done by, firstly, considering some theoretical implications of taxation concessions, and particularly the concept of a "neutral tax" policy. Secondly, by outlining the possible situations when concessions may be justified. Thirdly, by giving a brief summary of the previous taxation concessions, their aims, whether these aims fit into the conditions under two above and their actual effects. Finally, in light of the theoretical considerations summarized in section 2, a brief assessment is given of the impact of those concessions which have been removed.
URI: http://purl.umn.edu/9200
Institution/Association: Review of Marketing and Agricultural Economics>Volume 42, Number 03, September 1974
Total Pages: 9
Language: English
From Page: 202
To Page: 210
Collections:Volume 42, Number 03, September 1974

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