Taxation and social security in agriculture / Berkeley Hill.
Tipo de material:![Texto](/opac-tmpl/lib/famfamfam/BK.png)
- 9264013644
- 338.18
Tipo de ítem | Biblioteca actual | Signatura topográfica | URL | Estado | Fecha de vencimiento | Código de barras | |
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Biblioteca Manuel Belgrano | OCDE 338.18 H 49271 (Navegar estantería(Abre debajo)) | Enlace al recurso | Disponible | 49271 |
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OCDE 338.1 O 49346 OECD-FAO agricultural outlook 2005-2014 / | OCDE 338.16 B 43382 Technology and developing country agriculture : | OCDE 338.16 C 49514 Propiedad intelectual, transferencia tecnológica y recursos genéticos : un estudio de la OCDE sobre prácticas y políticas actuales / | OCDE 338.18 H 49271 Taxation and social security in agriculture / | OCDE 338.18 L 40041 Project aid : limitations and alternatives / | OCDE 338.18 O 49330 Agriculture, trade and the environment : the arable crop sector / | OCDE 338.18 O 49338 New approaches to rural policy : lessons from around the world / |
Pt. 1. Analysing taxation and social security policy in the context of agriculture: Introduction -- 1. Defining agricultural concessions in tax and social security -- 2. Typology of concessions -- 3. Overview of concessions by country and type of taxation -- 4. Policy implications of the findings -- Pt. 2. Reviews by country -- Annex. Value added tax (VAT) and agriculture -- Bibliography.
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 analysed 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.
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