Income equalisation Is all fair in primary production and tax law? Donovan Castelyn, Helen Hodgson and Lisa Marriott
By: Castelyn, Donovan
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Contributor(s): Hodgson, Helen | Marriott, Lisa.
Material type: 
ArticlePublisher: 2019Subject(s): RENTA | RENTA PER CAPITA | IGUALDAD | CUMPLIMIENTO FISCAL | EVASION FISCAL | AGRICULTURA | AUSTRALIA | NUEVA ZELANDA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 34, n. 2, 2019, p. 401-431Summary: This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand primary industry sectors. The purpose of such schemes is to assist eligible taxpayers with managing inconsistent cash flows, effectively facilitating income smoothing. The authors explore the policy rationale for these schemes, contrasting New Zealand and Australia, using pluralism as a theoretical framework.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2019/2-6 (Browse shelf) | Available | OP 1867/2019/2-6 |
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Resumen.
This article examines income equalisation deposit schemes (IEDSs) in the Australian and New Zealand primary industry sectors. The purpose of such schemes is to assist eligible taxpayers with managing inconsistent cash flows, effectively facilitating income smoothing. The authors explore the policy rationale for these schemes, contrasting New Zealand and Australia, using pluralism as a theoretical framework.
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