Εξώφυλλο

Taxation and social security in agriculture

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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...

Πλήρης περιγραφή

Αποθηκεύτηκε σε:
Λεπτομέρειες βιβλιογραφικής εγγραφής
Συλλογικό Έργο: Organisation for Economic Co-operation and Development, ProQuest (Firm)
Άλλοι συγγραφείς: Hill, Berkeley
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:Αγγλικά
Έκδοση: Paris : OECD, c2005.
Θέματα:
Agriculture > Taxation > OECD countries.
Agriculture > Economic aspects > OECD countries.
Farmers > OECD countries.
Social security > OECD countries.
Electronic books.
Διαθέσιμο Online:Click to View
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Πίνακας περιεχομένων:
  • 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.

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