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, 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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| Format: | Texto biblioteca |
| Language: | eng |
| Published: |
Paris (France) OECD
2020
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| Subjects: | taxes, fiscal policies, social security, agricultural development, subsidies, SDGs, Goal 2 Zero hunger, Goal 17 Partnerships for the goals, |
| Online Access: | https://www.oecd-ilibrary.org/agriculture-and-food/taxation-in-agriculture_073bdf99-en |
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| 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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