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Taxation in Agriculture

Available from February 10, 2020

book
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.

TABLE OF CONTENTS

Foreword
Executive summary
Taxation in Agriculture: Main report3 chapters available
Impact of taxation in agriculture: Literature review
Cross country comparison of taxation in agriculture
Conclusions and next steps
Country notes35 chapters available
Australia
Austria
Belgium
Canada
Chile
Colombia
Costa Rica
Croatia
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Israel
Italy
Japan
Korea
Latvia
Lithuania
Mexico
Netherlands
New Zealand
Norway
Poland
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
United Kingdom
United States
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