OPTIMIZING THE TRANSFER OF TAX EXEMPTIONS IN NEW ZEALAND FARM DEVELOPMENT

Farmers and their advisers frequently face complex problems involving the scheduling of claims for tax exemptions. A case in point is the New Zealand tax law allowing farmers to transfer exemptions associated with development expenditure up to specified time horizons. This paper examines procedures for solving this, and similar, problems. Linear programming could be used, but an alternative algorithm is proposed for farm advisers whose access to computing facilities is limited. The latter procedure is intended for use with forecast budgeting in farm development planning.


Issue Date:
1968-12
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/22701
Published in:
Australian Journal of Agricultural Economics, Volume 12, Number 2
Page range:
42-51
Total Pages:
10




 Record created 2017-04-01, last modified 2017-11-20

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