Abstract
The issue of agricultural income tax has become the focus of endless controversy in recent year. It has been so thoroughly debated that few aspects remain unexplored. Unfortunately, however, the debate has lost objecti~ty and the vested interests are using all types of arguments against one another. Scholarly ~alyses too show sometimes remnants of ingrained subjectivity. The object of this paper is to look at the issue objectively and suggest a possible way out. The question of taxation of agricultural income can be examined from the following points of view: (a) Historical perspective; (b) Equity; ( c) Administrative considerations; (d) Constitutional provisions; and (e) Revenue potential.
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