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220928 ||| eng |
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|a 9789264325135
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|a 9789264859050
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|a 9789264668775
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| 245 |
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|a Taxation in Agriculture
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Paris
|b OECD Publishing
|c 2020
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| 300 |
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|a 262 p.
|c 21 x 28cm
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|a Israel -- Poland -- Colombia -- Chile -- Spain -- Ireland -- Costa Rica -- Australia -- Austria -- Greece -- Finland -- Lithuania -- Latvia -- Executive summary -- Impact of taxation in agriculture: Literature review -- Germany -- Norway -- Japan -- Mexico -- Italy -- New Zealand -- Hungary -- Netherlands -- Sweden -- Foreword -- United Kingdom -- Czech Republic -- Cross country comparison of taxation in agriculture -- Denmark -- Slovak Republic -- Conclusions and next steps -- United States -- Belgium -- Croatia -- Estonia -- Canada -- Korea -- Slovenia -- Switzerland -- France
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| 653 |
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|a Agriculture and Food
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| 710 |
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a 10.1787/073bdf99-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/073bdf99-en
|x Verlag
|3 Volltext
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|a 630
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|a 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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