Income Tax Averaging : Background and Analysis.

Provides background on and issues surrounding income averaging under an income tax, which was repealed by the Tax Reform Act of 1986. Considers arguments that without income averaging farmers may be subject to inappropriately high taxation, due to fluctuating annual incomes. Presents theoretical and...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1988.
Series:	U.S. Congressional Research.
Subjects:	Farms. Income tax. Wages. Electronic books.
Online Access:	Connect to the full text of this electronic book