Taxation and Social Security in Agriculture.

Taxation and Social Security in Agriculture.

OECD
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This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries - knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many different types of taxes are covered including income taxes, taxes on property, (annual or on transfer by death or sale), and taxes on goods and services, as is preferential treatment in so. 
Tahun:
2005
Penerbit:
Organisation for Economic Co-operation and Development
Bahasa:
english
Halaman:
129
ISBN 10:
9264013644
ISBN 13:
9789264013643
Fail:
PDF, 770 KB
IPFS:
CID , CID Blake2b
english, 2005
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