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Taxation of European Farmers


  • Berkeley Hill
  • Carmel Cahill


summary The special treatments that farmers and landowners receive in national systems of taxation and social security are a little-studied way in which governments are involved with agriculture and provide it with support. As policy instruments they can be an alternative to programmes that involve government expenditure. A recent OECD inventory covering taxes on income, property (annual, transfers and capital gains) and inputs (such as duty on fuel) has found that special treatments of agriculture are widespread in Europe, mostly in the form of concessions relative to the arrangements applied to other industries and occupations. They represent an accumulation of responses to particular problems, many of which have receded into history. But once in place special treatments are often difficult to remove. Agricultural concessions influence the pattern of production in the short-term and the structure of the industry and its output in the longer term. The present inventory reveals inconsistency and contains conflicts with other policy aims. The lack of transparency and difficulty of establishing clearly what is a preferential treatment, together with important information gaps, suggests that further study and evaluation of tax concessions is required. Nevertheless, special treatment of agriculture is too important to be ignored. Copyright The Agricultural Ecomomics Society and the European Association of Agricultural Economists 2007.

Suggested Citation

  • Berkeley Hill & Carmel Cahill, 2007. "Taxation of European Farmers," EuroChoices, The Agricultural Economics Society, vol. 6(1), pages 44-49, April.
  • Handle: RePEc:bla:eurcho:v:6:y:2007:i:1:p:44-49

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    References listed on IDEAS

    1. Muhammad, Andrew & Seale, James L. & Meade, Birgit Gisela Saager & Regmi, Anita, 2011. "International Evidence on Food Consumption Patterns: An Update Using 2005 International Comparison Program Data," Technical Bulletins 184306, United States Department of Agriculture, Economic Research Service.
    2. Silvia Coderoni & Laura Valli & Maurizio Canavari, 2015. "Climate Change Mitigation Options in the Italian Livestock Sector," EuroChoices, The Agricultural Economics Society, vol. 14(1), pages 17-24, April.
    3. Rafael Oliveira Silva & Luis Gustavo Barioni & Dominic Moran, 2015. "Greenhouse Gas Mitigation through Sustainable Intensification of Livestock Production in the Brazilian Cerrado," EuroChoices, The Agricultural Economics Society, vol. 14(1), pages 28-34, April.
    4. Hugo Valin & Ronald D. Sands & Dominique van der Mensbrugghe & Gerald C. Nelson & Helal Ahammad & Elodie Blanc & Benjamin Bodirsky & Shinichiro Fujimori & Tomoko Hasegawa & Petr Havlik & Edwina Heyhoe, 2014. "The future of food demand: understanding differences in global economic models," Agricultural Economics, International Association of Agricultural Economists, vol. 45(1), pages 51-67, January.
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    Cited by:

    1. Myyrä, Sami, & Pietola, Kyosti & Heikkilä, Anna-Maija, 2011. "Farm Level Capital: Capital positions, structures, the dynamics of farm level investments, capital accumulation and leverage positions," Factor Markets Working Papers 105, Centre for European Policy Studies.
    2. Berkeley Hill, 2008. "Some Economics of Public Statistics," Journal of Agricultural Economics, Wiley Blackwell, vol. 59(3), pages 387-420, September.

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