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  1. Taxation and social security in agriculture
    Autor*in: Hill, Berkeley
    Erschienen: 2005
    Verlag:  OECD Publ., Paris

    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... mehr

    Standort:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    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 social security contributions or entitlements. In all, twenty-four countries are covered. The different measures are analyzed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.--Publisher's description

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Druck
    ISBN: 9264013644
    RVK Klassifikation: ZB 77000 ; ZB 78000
    Schlagworte: Landwirtschaft; Steuer; Soziale Sicherheit; Sozialpolitik; OECD-Staaten; Agriculture; Agriculture; Farmers; Social security; Agricultura; Agricultura; Seguridad social; Landbouw; Belastingen; Sociale zekerheid
    Umfang: 126 S., 27 cm
    Bemerkung(en):

    Franz. Ausg. u.d.T.: Hill, Berkeley: Fiscalité et sécurité sociale, le secteur agricole

    pt. 1. Analysing taxation and social security policy in the context of agriculture. Defining agricultural concessions in tax and social security -- Typology of concessions -- Overview of concessions by country and type of taxation -- Policy implications of the findings -- pt. 2. Reviews by country. Australia -- Extracts from the tax expenditures statement 2004, Australian Treasury January 2005 -- Austria -- Belgium -- Canada -- Czech Republic -- Denmark -- Finland -- France -- Germany -- Hungary -- Ireland -- Italy -- Japan -- Korea -- Netherlands -- New Zealand -- Norway -- Poland -- Slovak Republic -- Spain -- Sweden -- Switzerland -- United Kingdom -- United States
  2. Taxation and social security in agriculture
    Autor*in: Hill, Berkeley
    Erschienen: 2005
    Verlag:  OECD Publ., Paris

    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... mehr

    Standort:
    Humboldt-Universität zu Berlin, Universitätsbibliothek, Jacob-und-Wilhelm-Grimm-Zentrum
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    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 social security contributions or entitlements. In all, twenty-four countries are covered. The different measures are analyzed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.--Publisher's description.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    ISBN: 9264013644
    RVK Klassifikation: ZB 78000
    Schlagworte: Landwirtschaft / Steuer / Soziale Sicherung / Ländliche Sozialpolitik / OECD-Staaten; Landwirtschaft; Soziale Sicherheit; Steuer; Agricultura; Agricultura; Agriculture; Agriculture; Belastingen.; Farmers; Landbouw.; Seguridad social; Social security; Sociale zekerheid.; Sozialpolitik; Landwirt; Einkommensteuer; Steuer; Sozialversicherung; Grundsteuer; Landwirtschaft
    Umfang: 126 S.
    Bemerkung(en):

    Franz. Ausg. u.d. Titel: Hill, Berkeley: Fiscalité et sécurité sociale, le secteur agricole
  3. Taxation and social security in agriculture
    Autor*in: Hill, Berkeley
    Erschienen: 2005
    Verlag:  OECD Publ., Paris

    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... mehr

    Standort:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signatur:
    1 B 98184
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    Thünen-Institut, Zentrum für Informationsmanagement, Bibliothek Ländliche Räume
    Signatur:
    F 5006
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    Leibniz-Institut für Agrarentwicklung in Transformationsökonomien, Bibliothek
    Signatur:
    A 4.2.10 Taxa
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    C 246095
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Signatur:
    05/308
    Fernleihe:
    keine Fernleihe

     

    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 social security contributions or entitlements. In all, twenty-four countries are covered. The different measures are analyzed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.--Publisher's description

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Druck
    ISBN: 9264013644
    RVK Klassifikation: ZB 77000 ; ZB 78000
    Schlagworte: Landwirtschaft; Steuer; Soziale Sicherheit; Sozialpolitik; OECD-Staaten; Agriculture; Agriculture; Farmers; Social security; Agricultura; Agricultura; Seguridad social; Landbouw; Belastingen; Sociale zekerheid
    Umfang: 126 S., 27 cm
    Bemerkung(en):

    Franz. Ausg. u.d.T.: Hill, Berkeley: Fiscalité et sécurité sociale, le secteur agricole

    Auch als Online-Ausg. erschienen

    pt. 1. Analysing taxation and social security policy in the context of agriculture. Defining agricultural concessions in tax and social security -- Typology of concessions -- Overview of concessions by country and type of taxation -- Policy implications of the findings -- pt. 2. Reviews by country. Australia -- Extracts from the tax expenditures statement 2004, Australian Treasury January 2005 -- Austria -- Belgium -- Canada -- Czech Republic -- Denmark -- Finland -- France -- Germany -- Hungary -- Ireland -- Italy -- Japan -- Korea -- Netherlands -- New Zealand -- Norway -- Poland -- Slovak Republic -- Spain -- Sweden -- Switzerland -- United Kingdom -- United States