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The optimal use by farmers of the income equalisation scheme
(Lincoln College. Agricultural Economics Research Unit., 1971-12)
A progressive income tax penalises those taxpayers with a fluctuating income (for example, farmers), as compared with those on a stable income with the same average. However there are various methods of smoothing taxable ...
Trends in rural land prices in New Zealand 1954-1969
(Lincoln College. Agricultural Economics Research Unit., 1971)
This paper examines post-war trends in rural land prices. New Zealand has a freehold system of land tenure and a land registration system based on the Torrens system first used in South Australia. As a result, reliable ...
Distribution costs and efficiency for fresh fruit and vegetables
(Lincoln College. Agricultural Economics Research Unit., 1971)
This study concerns the economics of a particular section of the food distribution industry in New Zealand, namely that part responsible for distributing fresh fruit and vegetables. Distribution costs are measured as the ...