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- W2498334253 abstract "The paper explores the effects of imposing an agricultural tax based on inefficiency (the deviation of actual output from potential output). The analysis is carried out in the context of an abstract partial equilibrium model where a farmer has two sources of income: agricultural production and ‘usury income’. We derive three propositions on the basis of utility maximisation: (1) wealthier farmers lend a higher proportion of their wealth and use a lower proportion for productive activities; (ii) an increase in the inefficiency tax rate reduces money lending and increases the proportion of wealth productivity used; and (iii) an increase in the inefficiency tax rate increases output. A final section discusses the limitations of the analysis with suggestions for further research." @default.
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- W2498334253 date "1986-01-01" @default.
- W2498334253 modified "2023-09-24" @default.
- W2498334253 title "Agricultural Taxation in Less Developed Countries: Effects of a Tax on Inefficiency" @default.
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- W2498334253 doi "https://doi.org/10.1057/9781137555229_5" @default.
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