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Period Equity and Tax Averaging Schemes

Author

Listed:
  • Moon, Lynelle
  • Peterson, Deborah C.
  • Kokic, Philip
  • Douglas, Robert A.

Abstract

The tax differential caused by variability of taxable income across tax thresholds is estimated for broadacre family farmers using individual taxable income data. Estimates of the tax differential without income averaging are compared with the tax differential under a number of alternative averaging schemes, including the current averaging scheme, modified averaging, block averaging and carry forward tax credits. Only limited evidence is available to indicate the potential tax differential borne by non-primary producers. The availability of such information would assist future analysis of comparative period inequity of farmers and others in the community subject to variable pre-tax incomes.

Suggested Citation

  • Moon, Lynelle & Peterson, Deborah C. & Kokic, Philip & Douglas, Robert A., 1995. "Period Equity and Tax Averaging Schemes," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-13, April.
    • Handle: RePEc:ags:remaae:12543
    DOI: 10.22004/ag.econ.12543
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    File URL: https://ageconsearch.umn.edu/record/12543/files/63010178.pdf
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    References listed on IDEAS

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    1. Chisholm, Anthony H., 1971. "A Comparison Of Income Averaging Procedures For Income Tax Purposes," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 15(1), pages 1-15, April.
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    Cited by:

    1. Douglas, Robert A. & Davenport, Scott V., 1995. "A Case for Re-evaluation of Income Averaging for Primary Producers," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-10, April.

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    Keywords

    Public Economics;

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