Premium
A COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES
Author(s) -
Chisholm Anthony H.
Publication year - 1971
Publication title -
australian journal of agricultural economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.683
H-Index - 49
eISSN - 1467-8489
pISSN - 0004-9395
DOI - 10.1111/j.1467-8489.1971.tb00074.x
Subject(s) - economics , income tax , econometrics , public economics
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.