Add to ORKGA 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.Agricultural Finance,
Although the possibility of a return to income averaging had been discussed for several years, enact...
The author focuses on income tax forecasting. He compares the different forecasting methodologies. H...
The Lau and Yotopoulos restricted profit function methodology for testing for differences in economi...
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 ...
Many farmers argue that the Australian income taxation system provides an impediment to the operatio...
Proposals that have been advanced or tried regarding methods of averaging farm incomes as a basis fo...
The paper sets out two adjustments for taxation data when income distribution is relevant. The adjus...
The incomes of farmers vary significantly from year to year as a result of fluctuations in commodity...
Income variability is one of the serious disadvantages of farming. It makes it difficult to organize...
Despite the changes to personal income tax in the 2005–06 federal budget, there are continued calls ...
This paper reviews methods of comparing income tax progression. Section II deals with local measures...
We present four decision rules for ranking income distributions based on specific restrictions on th...
Although the possibility of a return to income averaging had been discussed for several years, enact...
The author focuses on income tax forecasting. He compares the different forecasting methodologies. H...
The Lau and Yotopoulos restricted profit function methodology for testing for differences in economi...
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 ...
Many farmers argue that the Australian income taxation system provides an impediment to the operatio...
Proposals that have been advanced or tried regarding methods of averaging farm incomes as a basis fo...
The paper sets out two adjustments for taxation data when income distribution is relevant. The adjus...
The incomes of farmers vary significantly from year to year as a result of fluctuations in commodity...
Income variability is one of the serious disadvantages of farming. It makes it difficult to organize...
Despite the changes to personal income tax in the 2005–06 federal budget, there are continued calls ...
This paper reviews methods of comparing income tax progression. Section II deals with local measures...
We present four decision rules for ranking income distributions based on specific restrictions on th...
Although the possibility of a return to income averaging had been discussed for several years, enact...
The author focuses on income tax forecasting. He compares the different forecasting methodologies. H...
The Lau and Yotopoulos restricted profit function methodology for testing for differences in economi...