Taxation and Social Security in Agriculture [electronic resource] / Organisation for Economic Co-ope...
Taxation and Social Security in Agriculture [electronic resource] / Organisation for Economic Co-ope...
Taxation and Social Security in Agriculture [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2005.
Alternative title
Date
2005.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (129 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
pt. 1. Analysing taxation and social security policy in the context of agriculture. Defining agricultural concessions in tax and social security -- Typology of concessions -- Overview of concessions by country and type of taxation -- Policy implications of the findings -- pt. 2. Reviews by country....
Publication information
Publisher
Paris : OECD Publishing, 2005.
Date Published
2005.
Subjects
More information
Scope and Contents
Summary
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 ar...
Alternative Titles
Full title
Taxation and Social Security in Agriculture [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
"The main author of the report is Professor Berkeley Hill ..."--P. 3.
Includes bibliographical references (p. 125-126).
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lLE6EEb
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lLE6EEb
Other Identifiers
ISBN
92-64-01365-2
DDC
336.2783381
MMS ID
991023942737002626
