Overview of Rural Income Taxation: Issues, Implications and Importance
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The main purpose of this paper is to discuss aspects of taxation policy as it is applied to rural sector issues. The paper begins by reviewing the relevance of rural income volatility, and general trends in protection policy, for taxation policy design. Comments are included on the general appropriateness of concessional tax treatment and a description is provided of key taxation policy principles - equity, efficiency, certainty and administrability. The paper then illustrates how these taxation policy principles are taken into account during the policy advising process. Four case studies are used for this purpose: drought, water reform, horticulture and landcare.