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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, althoug...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing,
2020.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mu 4500 | ||
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| 001 | EBOOKCENTRAL_on1226592589 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 201212s2020 fr o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |c EBLCP |d EBLCP |d REDDC |d OCLCF |d OCLCQ |d OCLCO |d OCLCQ |d OCLCL | ||
| 020 | |a 9789264859050 | ||
| 020 | |a 9264859055 | ||
| 035 | |a (OCoLC)1226592589 | ||
| 050 | 4 | |a PS228.A52 |b .O333 2020 | |
| 082 | 0 | 4 | |a 810.9321734 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a OECD. | |
| 245 | 1 | 0 | |a Taxation in Agriculture |h [electronic resource]. |
| 260 | |a Paris : |b OECD Publishing, |c 2020. | ||
| 300 | |a 1 online resource (265 p.) | ||
| 500 | |a Description based upon print version of record. | ||
| 520 | |a 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. | ||
| 505 | 0 | |a Intro -- Foreword -- Executive summary -- Part I. Taxation in Agriculture: Main report -- Part I. Taxation in Agriculture: Main report -- Chapter 1. Impact of taxation in agriculture: Literature review -- 1.1. Background -- 1.2. Impact of income tax on income levels and variability -- 1.3. Impact of property taxes on farm transfers and structural adjustment -- 1.4. Impact of taxation on investment and innovation -- 1.5. Performance of tax instruments for improving environmental sustainability -- Energy taxes, including carbon taxes -- Transport taxes -- Pollution taxes -- Resource taxes | |
| 505 | 8 | |a 1.6. Summary -- Notes -- Chapter 2. Cross country comparison of taxation in agriculture -- 2.1. General observations -- 2.2. Agricultural tax policy changes since the early 2000s -- 2.3. Overview of special tax provisions for agriculture by countries -- 2.4. Taxes on income, profits and capital gains, and related concessions in agriculture -- Ability to use cash accounting rather than accrual methods -- Simplified accounting with taxable incomes calculated on the basis of standard or notional income and expenses -- Taxes levied on income from real estate instead of actual farm activities | |
| 505 | 8 | |a Tax exemptions -- Special allowances -- Tax exemptions for small or low income farmers -- Tax exemptions for subsidies -- Tax exemptions for income from particular products -- Tax exemptions for income from particular regions -- Tax exemptions for income from young farmers' activities -- Income averaging, income smoothing, deferrals and income offsetting schemes -- Valuation of livestock for tax purposes -- Special treatment of capital consumption estimation (depreciation) in calculating income, in particular accelerated rates or write-off -- Capital gains exemptions | |
| 505 | 8 | |a 2.5. Taxes on corporate income and related concessions in agriculture -- 2.6. Taxes on property and related concessions in agriculture -- Exemptions from paying land taxes -- Valuation of land for tax purposes that is lower than its market value -- Discounted tax rates for property taxes -- Discounts on land taxes to discourage land abandonment and encourage farming practices -- Exemptions from paying local or regional business taxes -- Transfer/acquisition and stamp duty concessions -- Inheritance and gift tax concessions | |
| 505 | 8 | |a 2.7. Taxes on goods and services and fuels and related concessions in agriculture -- Fuel tax concessions -- 2.8. Environmental taxes and related concessions in agriculture -- 2.9. Tax incentives for R&D and innovation and the uptake by the agricultural sector -- Note -- Chapter 3. Conclusions and next steps -- References -- Annex A. Questionnaire on taxation in food and agriculture -- Questionnaire coverage and definitions -- Response rate -- Questionnaire -- A. Overview -- B. Income taxation -- C. Property taxation -- D. Tax on goods and services -- E. Environmental taxes | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Agriculture |x Taxation. | |
| 650 | 6 | |a Agriculture |x Impôts. | |
| 650 | 7 | |a Agriculture |x Taxation |2 fast | |
| 758 | |i has work: |a TAXATION IN AGRICULTURE (Text) |1 https://id.oclc.org/worldcat/entity/E39PCXCrvm4jyrjdCChc3KbMmq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a OECD |t Taxation in Agriculture |d Paris : OECD Publishing,c2020 |z 9789264851658 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6409880 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6409880 | ||
| 994 | |a 92 |b IZTAP | ||