Marí-Vidal, S.; Campos-Campillo, E. (2017). Tax neutrality in determining farmers’ incomes; an issue that needs to be resolved. Economía Agraria y Recursos Naturales - Agricultural and Resource Economics. 16(2):111-141. doi:10.7201/earn.2016.02.05
Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10251/79477
Title: | Tax neutrality in determining farmers’ incomes; an issue that needs to be resolved | |
Secondary Title: |
|
|
Author: | Marí-Vidal, Sergio Campos-Campillo, Ernesto | |
UPV Unit: |
|
|
Issued date: |
|
|
Abstract: |
[EN] Net income from agricultural activities to calculate personal income tax can be determined either by different methods, but whatever method is used the aim should be to obtain the same result in all cases (neutrality). ...[+]
[ES] La determinación del rendimiento neto de la actividad agraria para el cálculo del Impuesto sobre la renta de las personas físicas puede realizarse por diferentes métodos, debiendo aspirar a obtener el mismo resultado ...[+]
|
|
Subjects: |
|
|
Copyrigths: | Reserva de todos los derechos | |
Source: |
|
|
DOI: |
|
|
Publisher: |
|
|
Publisher version: | https://doi.org/10.7201/earn.2016.02.05 | |
Thanks: |
|
|
Type: |
|