A COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES

A comparison is made of a number of income averaging procedures on the basis of selected performance criteria. The main conclusion which emerges is that the Australian income averaging procedure, currently applied to primary producers, has a number of defects. Several of the alternative income averaging procedures reviewed are judged to be superior to the current Australian system.


Issue Date:
1971-04
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/22979
Published in:
Australian Journal of Agricultural Economics, Volume 15, Number 1
Page range:
36-50
Total Pages:
15




 Record created 2017-04-01, last modified 2017-08-24

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