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...

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保存先:
書誌詳細
共著者: Organisation for Economic Co-operation and Development, ProQuest (Firm)
その他の著者: Hill, Berkeley
フォーマット: 電子媒体 eBook
言語:英語
出版事項: Paris : OECD, c2005.
主題:
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目次:
  • 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.