Taxation and social security in agriculture /

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 a...

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Bibliographic Details
Main Author: Hill, Berkeley
Corporate Author: Organización para la Cooperación y el Desarrollo Económicos
Format: Book
Language:English
Published: Paris : OECD, 2005
Subjects:
Table of Contents:
  • Pt. 1. Analysing taxation and social security policy in the context of agriculture: Introduction
  • 1. Defining agricultural concessions in tax and social security
  • 2. Typology of concessions
  • 3. Overview of concessions by country and type of taxation
  • 4. Policy implications of the findings
  • Pt. 2. Reviews by country
  • Annex. Value added tax (VAT) and agriculture
  • Bibliography.