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The Incidence And Effects Of Death Duties On Wool-Growing Properties In South Australia

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  • Thomson, Norm J.

Abstract

Death duties are allegedly a tax designed to redistribute accumulations of wealth. Therefore, to the extent that they are successful, one might expect death duties to inhibit the trend for wool-growing properties to become more capital-intensive. This aspect of death duties appears to be in complete contrast to other rural policy objectives designed to encourage on-farm investment. However, while a survey of 58 death duty-affected properties established that death duties do reduce the rate of capital accumulation, the impact appears to be less severe on the wealthy than the less-wealthy families.

Suggested Citation

  • Thomson, Norm J., 1971. "The Incidence And Effects Of Death Duties On Wool-Growing Properties In South Australia," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 15(3), pages 1-16, December.
    • Handle: RePEc:ags:ajaeau:22984
    DOI: 10.22004/ag.econ.22984
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    Keywords

    Livestock Production/Industries;

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