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.



Cross country comparison of taxation in agriculture

This chapter provides an overview of taxation in agriculture comparing general systems and special tax provisions for agriculture among 35 OECD countries and emerging economies. This cross-country comparison covers a wide range of tax areas: on income, profits and capital gains; on corporate income; on property; on goods and services and fuels; environmental taxes; and on incentives for research and development and innovation.


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