Taxation in Agriculture

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This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries. Potential effects on innovation, productivity, and sustainability in the agricultural sector are also discussed.


Impact of taxation in agriculture: Literature review

This chapter examines relevant findings from the literature on taxation and agriculture, focusing on four areas: the impact of income tax on income levels and variability; the impact of property taxes on farm transfers and structural adjustment; the impact of taxation on investment and innovation; and the performance of tax instruments for improving environmental sustainability.


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