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
Earlier comparative work on income distribution has tended to suggest that Australia is characterise...
Using a known methodology, this paper calculates the average tax rate (ATR) and three different aver...
This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand ...
A comparison is made of a number of income averaging procedures on the basis of selected performance...
Income averaging for primary producers is a long-standing tax policy in Australia. Major changes wer...
In recent years a number of significant changes have been made in Australian income tax legislation ...
The tax differential caused by variability of taxable income across tax thresholds is estimated for ...
Despite the changes to personal income tax in the 2005–06 federal budget, there are continued calls ...
Many farmers argue that the Australian income taxation system provides an impediment to the operatio...
The paper sets out two adjustments for taxation data when income distribution is relevant. The adjus...
This paper reviews methods of comparing income tax progression. Section II deals with local measures...
The incomes of farmers vary significantly from year to year as a result of fluctuations in commodity...
Proposals that have been advanced or tried regarding methods of averaging farm incomes as a basis fo...
This paper compares the tax systems of Australia, Canada, New Zealand, the UK and the US, and summar...
The author focuses on income tax forecasting. He compares the different forecasting methodologies. H...
Earlier comparative work on income distribution has tended to suggest that Australia is characterise...
Using a known methodology, this paper calculates the average tax rate (ATR) and three different aver...
This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand ...
A comparison is made of a number of income averaging procedures on the basis of selected performance...
Income averaging for primary producers is a long-standing tax policy in Australia. Major changes wer...
In recent years a number of significant changes have been made in Australian income tax legislation ...
The tax differential caused by variability of taxable income across tax thresholds is estimated for ...
Despite the changes to personal income tax in the 2005–06 federal budget, there are continued calls ...
Many farmers argue that the Australian income taxation system provides an impediment to the operatio...
The paper sets out two adjustments for taxation data when income distribution is relevant. The adjus...
This paper reviews methods of comparing income tax progression. Section II deals with local measures...
The incomes of farmers vary significantly from year to year as a result of fluctuations in commodity...
Proposals that have been advanced or tried regarding methods of averaging farm incomes as a basis fo...
This paper compares the tax systems of Australia, Canada, New Zealand, the UK and the US, and summar...
The author focuses on income tax forecasting. He compares the different forecasting methodologies. H...
Earlier comparative work on income distribution has tended to suggest that Australia is characterise...
Using a known methodology, this paper calculates the average tax rate (ATR) and three different aver...
This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand ...
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