Taxation in Agriculture

Taxation in Agriculture

Author: OECD

Publisher: OECD Publishing

Published: 2020-02-10

Total Pages: 265

ISBN-13: 9264859055

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This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.


Development Economics

Development Economics

Author: P. N. (Raja) Junankar

Publisher: Springer

Published: 2016-05-26

Total Pages: 236

ISBN-13: 113755522X

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The papers in this book study economic development from the perspective of social justice and economic efficiency; exploring the role of land tenure and productivity in Indian agriculture. Junankar discusses the efficiency of small farms versus large farms, and the role of share-cropping tenancy.


Government Finance in Developing Countries

Government Finance in Developing Countries

Author: Richard Goode

Publisher: Brookings Institution Press

Published: 2010-12-01

Total Pages: 362

ISBN-13: 9780815715719

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Fiscal systems throughout the world have been severely strained in recent years, as governments have assumed more responsibility for economic management. The developing counties, where needs are greatest and resources scarcest, have found their finances especially hard pressed. This book examines a range of issues in government finance that confront developing countries: the formulation and execution of national budget; the objectives, size, and effects of expenditures; the purposes and results of various ways of taxing income, wealth, consumption, exports, or natural resources; the role of foreign and domestic borrowings; and the consequences of financing by money creation. The book also relates fiscal operations to goals such as growth and development, economic stabilization, equitable distribution, and national self-reliance. The author stresses the need to take account of economic and political conditions and particularly administrative capacity when evaluating the suitability of fiscal measures in developing countries.


Taxation and Economic Development

Taxation and Economic Development

Author: John Toye

Publisher: Taylor & Francis

Published: 2023-06-09

Total Pages: 309

ISBN-13: 1000946568

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First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.


Tax Policy in Developing Countries

Tax Policy in Developing Countries

Author: Javad Khalilzadeh-Shirazi

Publisher: World Bank Publications

Published: 1991-01-01

Total Pages: 280

ISBN-13: 9780821319901

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World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.


Fiscal and Monetary Policies and Problems in Developing Countries

Fiscal and Monetary Policies and Problems in Developing Countries

Author: Eprime Eshag

Publisher: Cambridge University Press

Published: 1983

Total Pages: 316

ISBN-13: 9780521270496

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Consideration on the use of fiscal and monetary policies in less developed countries to overcome the three sets of obstacles to development largely because of socio-political constraints. The three major obstacles to development are: inadequate investment; misallocation of investment resources; and internal and external imbalance i.e. inflation and balance of payments deficits.


Agricultural Policies for Poverty Reduction

Agricultural Policies for Poverty Reduction

Author: OECD

Publisher: OECD Publishing

Published: 2012-03-02

Total Pages: 195

ISBN-13: 9264112901

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This volume sets out a strategy for raising rural incomes which emphasises the creation of diversified rural economies with opportunities within and outside agriculture.


Taxing Immovable Property Revenue Potential and Implementation Challenges

Taxing Immovable Property Revenue Potential and Implementation Challenges

Author: Mr.John Norregaard

Publisher: International Monetary Fund

Published: 2013-05-29

Total Pages: 43

ISBN-13: 1484395220

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The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.