Taxation in Agriculture
This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, althoug...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2020
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries. Potential effects on innovation, productivity, and sustainability in the agricultural sector are also discussed |
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| Physical Description: | 262 p. 21 x 28cm |
| ISBN: | 9789264325135 9789264859050 9789264668775 |