THE INFLUENCE OF THE 1973 FEDERAL GOVERNMENT TAXATION CONCESSION REVISIONS ON AGRICULTURE

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.


Issue Date:
1974-09
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/9200
Published in:
Review of Marketing and Agricultural Economics, Volume 42, Number 03
Page range:
202-210
Total Pages:
9




 Record created 2017-04-01, last modified 2017-08-23

Fulltext:
Download fulltext
PDF

Rate this document:

Rate this document:
1
2
3
 
(Not yet reviewed)