IDEAS home Printed from https://ideas.repec.org/p/ags/aes007/7976.html
   My bibliography  Save this paper

Taxation Concessions As Instruments Of Agricultural Policy

Author

Listed:
  • Hill, Berkeley
  • Blandford, David

Abstract

Economists have rarely considered the implications of taxation systems for the agricultural sector. Management specialists and accountants have usually approached the issue from the perspective of how farmers and landowners can avoid it. Little has been written on the extent to which the special treatments that agriculture commonly receives in national tax systems impact on the sector and its performance. This paper considers these broader issues and builds on an inventory of tax treatments compiled for the OECD by one of the authors. Tax concessions can act as forms of support to incomes and wealth accumulation, though the identification and quantification of this support present fundamental conceptual difficulties and practical problems. Taxes are often advocated as instruments of environmental policy, and these may have income implications. Concessions given by capital taxes, in particular, constrain structural adjustment. Differential tax treatments can also impact on patterns of international trade by distorting comparative advantage, as perceived by farm operators. Some of these effects are of major importance to agricultural adjustment and to policy. This paper examines the main issues involved in achieving a more adequate understanding of the tax treatments applied to agriculture.

Suggested Citation

  • Hill, Berkeley & Blandford, David, 2007. "Taxation Concessions As Instruments Of Agricultural Policy," 81st Annual Conference, April 2-4, 2007, Reading University 7976, Agricultural Economics Society.
  • Handle: RePEc:ags:aes007:7976
    as

    Download full text from publisher

    File URL: http://purl.umn.edu/7976
    Download Restriction: no

    References listed on IDEAS

    as
    1. Diane M. Dunlop & Gregory M. Perry & Clair J. Nixon, 1995. "An Examination Of The Tax Subsidies To The Dairy Sectors In Canada, Germany New Zealand And The United States," Journal of Agricultural Economics, Wiley Blackwell, vol. 46(3), pages 327-335.
    2. Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
    3. Alister Sutherland, 1980. "Capital Transfer Tax and Farming," Fiscal Studies, Institute for Fiscal Studies, vol. 1(2), pages 51-65, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Agricultural and Food Policy;

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:ags:aes007:7976. 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: (AgEcon Search). General contact details of provider: http://edirc.repec.org/data/aesukea.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.

    If CitEc recognized a reference but did not link an item in RePEc 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 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.