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Agriculture et imposition des patrimoines en Grande-Bretagne

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  • A. Harrison

Abstract

[eng] Farming and wealth taxation in the united-kingdom - Over the last half century owner-occupiers have increased from around 10 % to over 50 % of farmers. During much the greater part of this revolution in land tenure land prices have remained relatively low and farmers' traditional sources of finance - family savings and private borrowings, the Banks and trade credit - have proved adequate for their needs. More recently, land prices have risen steeply and farmer-owners and landlords have enjoyed massive capital gains. Traditionally capital taxation in Britain has not been heavy and farmers have enjoyed generous concessions; new legislation will alter this situation radically however and farmers are looking to business organisation and financial changes based increasingly on the separation of ownership and use of land to increase liquidity and maintain business continuity. [fre] Au cours de ces cinquante dernières années, le mode de faire-valoir direct est passé de 10 % à 50 % des exploitations. Pendant la plus grande partie de cette révolution en matière de mode de faire-valoir, le prix des terres est demeuré relativement bas et les sources habituelles de financement pour l'agriculteur: épargne familiale, emprunts privés, crédit bancaire, crédit commercial, ont couvert ses besoins, Plus récemment, les valeurs foncières ont enregistré de fortes hausses, et les agriculteurs en faire-valoir direct et les propriétaires fonciers, des plus values importantes en capital. En Grande- Bretagne l'impôt sur le capital n'a jamais été traditionnellement élevé et les agriculteurs ont bénéficié d'importantes dérogations. La nouvelle législation va changer complètement cet état de chose et les agriculteurs s'intéressent actuellement à de nouveaux types d'organisation pour leurs entreprises. Ces structures nouvelles sont fondées sur une dissociation de la propriété du sol et de la propriété culturale, afin d'accroître les disponibilités financières, et de permettre à l'entreprise de survivre aux problèmes posés par les cessions et les successions.

Suggested Citation

  • A. Harrison, 1975. "Agriculture et imposition des patrimoines en Grande-Bretagne," Économie rurale, Programme National Persée, vol. 109(1), pages 36-40.
  • Handle: RePEc:prs:recoru:ecoru_0013-0559_1975_num_109_1_2381
    DOI: 10.3406/ecoru.1975.2381
    Note: DOI:10.3406/ecoru.1975.2381
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