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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| Enti autori: | , |
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| Altri autori: | |
| Natura: | Elettronico eBook |
| Lingua: | inglese |
| Pubblicazione: |
Paris :
OECD,
c2005.
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| Soggetti: | |
| Accesso online: | Click to View |
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Sommario:
- 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.