Research Catalog

Title

Taxation and social security in agriculture.

Publication

Paris : OECD, ©2005.

Items in the Library & Off-site

Details

Additional Authors

• Hill, Berkeley.
• Organisation for Economic Co-operation and Development.

Description

126 pages; 27 cm

Summary

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries, knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many different types of taxes are covered including income taxes, taxes on property, (annual or on transfer by death or sale), and taxes on goods and services, as is preferential treatment in social security contributions or entitlements. In all, twenty-four countries are covered. The different measures are analyzed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.--Publisher's description.

Alternative Title

Fiscalité et sécurité sociale : le secteur agricole

Subject

• Agriculture > Taxation > OECD countries
• Agriculture > Economic aspects > OECD countries
• Farmers > OECD countries
• Social security > OECD countries
• Politique fiscale
• Sécurité sociale
• Secteur agricole
• Agriculture > Economic aspects
• Agriculture > Taxation
• Farmers
• Social security
• Landbouw
• Belastingen
• Sociale zekerheid
• OCDE
• OECD countries

Note

• "The main author of the report is Professor Berkeley Hill ..."--Page 3.

Bibliography (note)

• Includes bibliographical references (p. 125-126).

Contents

pt. 1. Analysing taxation and social security policy in the context of agriculture. Defining agricultural concessions in tax and social security -- Typology of concessions -- Overview of concessions by country and type of taxation -- Policy implications of the findings -- pt. 2. Reviews by country. Australia -- Extracts from the tax expenditures statement 2004, Australian Treasury January 2005 -- Austria -- Belgium -- Canada -- Czech Republic -- Denmark -- Finland -- France -- Germany -- Hungary -- Ireland -- Italy -- Japan -- Korea -- Netherlands -- New Zealand -- Norway -- Poland -- Slovak Republic -- Spain -- Sweden -- Switzerland -- United Kingdom -- United States.

ISBN

• 9264013644
• 9789264013643

LCCN

• 2008359094
• 9789264013643

OCLC

• ocm62710078
• 62710078
• SCSB-1378029

Owning Institutions

Princeton University Library