Taxation in Agriculture

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.

10 Feb 2020 262 pages English 9789264859050 (PDF) 9789264668775 (EPUB) 9789264325135 (HTML)

Author(s): OECD