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2008359094 abstract "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.".
2008359094 alternative "French title on t.p. verso: Fiscalité et sécurité sociale : le secteur agricole".
2008359094 contributor B11205916.
2008359094 contributor B11205917.
2008359094 created "c2005.".
2008359094 date "2005".
2008359094 date "c2005.".
2008359094 dateCopyrighted "c2005.".
2008359094 description "Includes bibliographical references (p. 125-126).".
2008359094 description "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.".
2008359094 description "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.".
2008359094 extent "126 p. ;".
2008359094 hasFormat "Available both in print and online.".
2008359094 identifier "9264013644 (pbk.)".
2008359094 identifier "9789264013643 (pbk.)".
2008359094 identifier 9264013644.
2008359094 isFormatOf "Available both in print and online.".
2008359094 issued "2005".
2008359094 issued "c2005.".
2008359094 language "eng".
2008359094 publisher "Paris : OECD,".
2008359094 relation "Available both in print and online.".
2008359094 spatial "OECD countries.".
2008359094 subject "336.2783381 T2357 21".
2008359094 subject "Agricultura Aspectos economicos.".
2008359094 subject "Agricultura Impuestos.".
2008359094 subject "Agriculture Economic aspects OECD countries.".
2008359094 subject "Agriculture Taxation OECD countries.".
2008359094 subject "Belastingen. gtt".
2008359094 subject "Farmers OECD countries.".
2008359094 subject "HD9000.8.A1 T39 2005".
2008359094 subject "Landbouw. gtt".
2008359094 subject "Seguridad social.".
2008359094 subject "Social security OECD countries.".
2008359094 subject "Sociale zekerheid. gtt".
2008359094 tableOfContents "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.".
2008359094 title "French title on t.p. verso: Fiscalité et sécurité sociale : le secteur agricole".
2008359094 title "Taxation and social security in agriculture.".
2008359094 type "text".