Research@Lincoln
    • Login
     
    View Item 
    •   Research@Lincoln Home
    • Research Centres and Units
    • Agribusiness and Economics Research Unit (AERU)
    • AERU Research Report series
    • View Item
    •   Research@Lincoln Home
    • Research Centres and Units
    • Agribusiness and Economics Research Unit (AERU)
    • AERU Research Report series
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    A practical guide to tax planning using procedures for income equalisation

    Charlton, P. J.
    Abstract
    The incomes of farmers vary significantly from year to year as a result of fluctuations in commodity prices, weather and other factors beyond their control. The highly variable nature of farming incomes has led the New Zealand Government over the past few year s to introduce a number of formal measures which can be used to level out, or equalise, incomes. The objective of this report is to develop a method of systematically analysing the potential benefits and costs as sociated with using a particular scheme, which depends upon a wide range of factors to be taken into account. From this analysis, general guidelines and rules of thumb for using the procedures effectively will be developed. It will be shown that far from being of benefit, indiscriminate use of the schemes can result in substantial real losses to farmers. It is hoped that this report will help to clarify what is still a very confused situation and result in a more logical and systematic approach to taxation planning in New Zealand farming in the future.... [Show full abstract]
    Keywords
    tax planning; farm income; Income Equalisation Scheme (IES); Deferred Development Expenditure Scheme (DDES); cash flow; economic aspects; commodity prices
    Date
    1975-02
    Type
    Monograph
    Collections
    • AERU Research Report series [345]
    Thumbnail
    View/Open
    aeru_rr_70.pdf (1.962Mb)
    Permalink
    https://hdl.handle.net/10182/1157
    Metadata
     Expand record
    This service is managed by Library, Teaching and Learning
    • Archive Policy
    • Copyright and Reuse
    • Deposit Guidelines and FAQ
    • Contact Us
     

     

    Browse

    All of Research@LincolnCommunities & CollectionsTitlesAuthorsKeywordsBy Issue DateThis CollectionTitlesAuthorsKeywordsBy Issue Date

    My Account

    LoginRegister

    Statistics

    View Usage Statistics
    This service is managed by Library, Teaching and Learning
    • Archive Policy
    • Copyright and Reuse
    • Deposit Guidelines and FAQ
    • Contact Us