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Improving the Efficiency of Taxation of Livestock in Australia

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  • Douglas, Robert A.

Abstract

In this paper, the neutrality of the income tax provisions for livestock are examined and compared with policies in selected other countries. It is argued that the current system provides significant concessions by deferring the recognition of income. The deferral of recognition of income distorts investment decisions by providing an incentive to invest in livestock which is not available for similar investments. A more efficient system, based in part on the New Zealand National Standard Cost Scheme is suggested, as are possible transition measures.

Suggested Citation

  • Douglas, Robert A., 1995. "Improving the Efficiency of Taxation of Livestock in Australia," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-14, April.
    • Handle: RePEc:ags:remaae:12536
    DOI: 10.22004/ag.econ.12536
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    File URL: https://ageconsearch.umn.edu/record/12536/files/63010164.pdf
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    Cited by:

    1. Davenport, Scott V., 1995. "The Role of Income Taxation in Natural Resources Management," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-9, April.
    2. Robert Douglas, 2003. "Potential Effects of Selected Taxation Provisions on the Environment," Urban/Regional 0304001, University Library of Munich, Germany.
    3. Ha, Arthur & Stoneham, Gary & Harris, Jane & Fisher, Bill & Strappazzon, Loris, 2005. "Incentives, Information & Drought Policy," 2005 Conference (49th), February 9-11, 2005, Coff's Harbour, Australia 137924, Australian Agricultural and Resource Economics Society.
    4. Douglas, R. A. & Nixon, C. J. & Andrusiak, G., 1996. "A Comparison of the Taxation of Livestock Farmers in Australia, Canada, New Zealand and the United States," 1996 Conference (40th), February 11-16, 1996, Melbourne, Australia 149807, Australian Agricultural and Resource Economics Society.

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    Keywords

    Public Economics;

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