文章基本信息

标题：Period Equity and Tax Averaging Schemes
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作者：Moon, Lynelle ; Peterson, Deborah C. ; Kokic, Philip 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1995
页码：178-190
出版社：Food Distribution Research Society
摘要：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.