Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft
Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this context, it is particularly stressed that, instead of applying actual earnings, the determination of taxable profits (or income) for small-sized agricultural firms takes place on the basis of standard, blanket amount of earnings in several investigated countries. In addition, national rules on real property tax are introduced in a systematic way. Furthermore, on the basis of legal information existing in the individual countries, an attempt is made in the second step to quantify the impact of such different tax systems on the basis of a model calculation. Although the rules about public subsidies for agriculture and forestry in the EU appear to be largely harmonised, the varied tax treatment of such transfers as extra earnings leads, ceteris paribus, to different effective tax burdens in the individual countries. This fact, in turn, suggests urgent needs for further political discussions on the EU level. The study consists of two parts. The former provides a general, comparative overview of taxation in agricul-ture and forestry in the investigated countries. The latter, with the so-called country reports shows the relevant laws and rules in the individual countries in more detail.
|This book is provided by Ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its series ifo Forschungsberichte with number 1 and published in 2001.|
|Contact details of provider:|| Postal: Poschingerstr. 5, 81679 München|
Web page: http://www.cesifo-group.de
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ces:ifofob:1. 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: (Klaus Wohlrabe)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.