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A Case for Re-evaluation of Income Averaging for Primary Producers

Robert A. Douglas et al.

Review of Marketing and Agricultural Economics1995https://doi.org/10.22004/ag.econ.12464article
ABDC C
Weight
0.26

What the paper says

Income averaging for primary producers is a long-standing tax policy in Australia. Major changes were made to the scheme in 1983 to overcome anomalies associated with the previous scheme. However the amended scheme has not been subject to review. In this review, the scheme is found to perform poorly against the traditional evaluation criteria of equity, efficiency and simplicity. The general conclusion is that to avoid cross-subsidisation and investment distortions which are often inherent features of any general scheme, it is appropriate to consider the adequacy of self-averaging mechanisms.

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https://doi.org/https://doi.org/10.22004/ag.econ.12464

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@article{robert1995,
  title        = {{A Case for Re-evaluation of Income Averaging for Primary Producers}},
  author       = {Robert A. Douglas et al.},
  journal      = {Review of Marketing and Agricultural Economics},
  year         = {1995},
  doi          = {https://doi.org/https://doi.org/10.22004/ag.econ.12464},
}

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A Case for Re-evaluation of Income Averaging for Primary Producers

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.