IDEAS home Printed from https://ideas.repec.org/a/rar/journl/0245.html
   My bibliography  Save this article

Taxation on Incomes in Italian Agriculture

Author

Listed:
  • Antonio Di Majo

Abstract

In Italy taxation on incomes in the agricultural sector is based mainly on a cadastral criterion introduced over two centuries ago. Special treatment for incomes in this sector is common to many developed countries, although the tax bases are periodically revised. In Italy average cadastral incomes are rarely updated. The data collected by the Italian tax registry show that the farms’ income tax bases have traditionally been very small. However, in recent years the income tax bases of small firms in other economic sectors have also proved very small, not only because of tax evasion but also because of the recent implementation of flat-rate fixing of income tax bases (seldom revised). Thus relatively little revenue is collected on incomes in the agricultural sector (but also on the incomes of other small firms). Moreover, low taxation is an obstacle to effective tax policies for the restructuring of important parts (especially in agriculture) of the Italian economy.

Suggested Citation

  • Antonio Di Majo, 2012. "Taxation on Incomes in Italian Agriculture," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 3, September.
  • Handle: RePEc:rar:journl:0245
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46630&Tipo=Articolo%20PDF&lingua=en&idRivista=25
    Download Restriction: no

    More about this item

    Keywords

    Agriculture taxation; Cadastrial incomes;

    JEL classification:

    • H - Public Economics
    • Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rar:journl:0245. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: http://edirc.repec.org/data/rossiea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.