Published on 01 Jan 88
by Australian Tax Research Foundation
This volume consists of a series of papers presented at the Australian Economics Congress held at the Australian National University, Canberra in 1988. Contributors to the volume include Alan Preston, Bill Curran, Peter Minnis and Frances Freeman, Augustus Hooke, Anthony Chisholm, David Collins,
Geoffrey Edwards and John Freebairn.
Contributors provide an overview of the taxation arrangements for the rural industry, some quantifications of the effects of the income averaging provisions, tax reform, and the implications for the rural industry of capital gains tax, fringe benefits tax, excise taxes and a broad based consumption tax.
David Collins was an Adjunct Professor in Economics, Macquarie University at the time of writing this paper.