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 an...
I tiakina i:
| Ngā kaituhi rangatōpū: | , |
|---|---|
| Ētahi atu kaituhi: | |
| Hōputu: | Tāhiko īPukapuka |
| Reo: | Ingarihi |
| I whakaputaina: |
Paris :
OECD,
c2005.
|
| Ngā marau: | |
| Urunga tuihono: | Click to View |
| Ngā Tūtohu: |
Kāore He Tūtohu, Me noho koe te mea tuatahi ki te tūtohu i tēnei pūkete!
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MARC
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| 008 | 051219s2005 fr a ob 000 0 eng d | ||
| 020 | |a 9789264013650 |q (electronic bk.) | ||
| 020 | |z 9789264013643 |q (print) | ||
| 035 | |a (MiAaPQ)EBC514939 | ||
| 035 | |a (Au-PeEL)EBL514939 | ||
| 035 | |a (CaPaEBR)ebr10245189 | ||
| 035 | |a (CaONFJC)MIL35741 | ||
| 035 | |a (OCoLC)700919017 | ||
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| 050 | 4 | |a HD9000.8.A1 |b T39 2005 | |
| 082 | 0 | |a 336.2783381 |b T2357 |2 21 | |
| 084 | |a 48.10 |2 bcl | ||
| 245 | 0 | 0 | |a Taxation and social security in agriculture |h [electronic resource]. |
| 246 | 1 | |i French title on t.p. verso: |a Fiscalite et securite sociale : |b le secteur agricole | |
| 260 | |a Paris : |b OECD, |c c2005. | ||
| 300 | |a 126 p. : |b ill. | ||
| 500 | |a "The main author of the report is Professor Berkeley Hill ..."--P. 3. | ||
| 504 | |a Includes bibliographical references (p. 125-126). | ||
| 505 | 0 | |a 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. | |
| 520 | |a 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. | ||
| 590 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
| 650 | 0 | |a Agriculture |x Taxation |z OECD countries. | |
| 650 | 0 | |a Agriculture |x Economic aspects |z OECD countries. | |
| 650 | 0 | |a Farmers |z OECD countries. | |
| 650 | 0 | |a Social security |z OECD countries. | |
| 655 | 4 | |a Electronic books. | |
| 700 | 1 | |a Hill, Berkeley. | |
| 710 | 2 | |a Organisation for Economic Co-operation and Development. | |
| 710 | 2 | |a ProQuest (Firm) | |
| 797 | 2 | |a ProQuest (Firm) | |
| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/daystar-ebooks/detail.action?docID=514939 |z Click to View |
| 999 | |c 237907 |d 237906 | ||