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000012535 037__ $$a430-2016-31233
000012535 037__ $$a430-2016-32625
000012535 041__ $$aen
000012535 245__ $$aIssues in Tax Design with Special Reference to Agriculture
000012535 260__ $$c1995-04
000012535 269__ $$a1995-04
000012535 300__ $$a9
000012535 336__ $$aJournal Article
000012535 446__ $$aEnglish
000012535 520__ $$aTaxation 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.
000012535 650__ $$aAgricultural Finance
000012535 650__ $$aPublic Economics
000012535 700__ $$aFreebairn, John W.
000012535 773__ $$dApril 1995$$jVolume 63$$kNumber 01$$o133$$q125$$tReview of Marketing and Agricultural Economics
000012535 8564_ $$s561481$$uhttp://ageconsearch.umn.edu/record/12535/files/63010125.pdf
000012535 887__ $$ahttp://purl.umn.edu/12535
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  Previous issue date: 1995-04
000012535 982__ $$gReview of Marketing and Agricultural Economics>Volume 63, Number 01, Part II, April 1995
000012535 980__ $$a430