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, 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.
Published on February 10, 2020