Taxation in Agriculture

Foreword
Executive summary
	Part I. Taxation in Agriculture: Main report
Part I. Taxation in Agriculture: Main report
	Chapter 1.  Impact of taxation in agriculture: Literature review
		1.1. Background
		1.2. Impact of income tax on income levels and variability
		1.3. Impact of property taxes on farm transfers and structural adjustment
		1.4. Impact of taxation on investment and innovation
		1.5. Performance of tax instruments for improving environmental sustainability
			Energy taxes, including carbon taxes
			Transport taxes
			Pollution taxes
			Resource taxes
		1.6. Summary
		Notes
	Chapter 2.  Cross country comparison of taxation in agriculture
		2.1. General observations
		2.2. Agricultural tax policy changes since the early 2000s
		2.3. Overview of special tax provisions for agriculture by countries
		2.4. Taxes on income, profits and capital gains, and related concessions in agriculture
			Ability to use cash accounting rather than accrual methods
			Simplified accounting with taxable incomes calculated on the basis of standard or notional income and expenses
			Taxes levied on income from real estate instead of actual farm activities
			Tax exemptions
				Special allowances
				Tax exemptions for small or low income farmers
				Tax exemptions for subsidies
				Tax exemptions for income from particular products
				Tax exemptions for income from particular regions
				Tax exemptions for income from young farmers’ activities
			Income averaging, income smoothing, deferrals and income offsetting schemes
			Valuation of livestock for tax purposes
			Special treatment of capital consumption estimation (depreciation) in calculating income, in particular accelerated rates or write-off
			Capital gains exemptions
		2.5. Taxes on corporate income and related concessions in agriculture
		2.6. Taxes on property and related concessions in agriculture
			Exemptions from paying land taxes
			Valuation of land for tax purposes that is lower than its market value
			Discounted tax rates for property taxes
			Discounts on land taxes to discourage land abandonment and encourage farming practices
			Exemptions from paying local or regional business taxes
			Transfer/acquisition and stamp duty concessions
			Inheritance and gift tax concessions
		2.7. Taxes on goods and services and fuels and related concessions in agriculture
			Fuel tax concessions
		2.8. Environmental taxes and related concessions in agriculture
		2.9. Tax incentives for R&D and innovation and the uptake by the agricultural sector
		Note
	Chapter 3.  Conclusions and next steps
		References
			Annex A. Questionnaire on taxation in food and agriculture
			Questionnaire coverage and definitions
			Response rate
			Questionnaire
				A. Overview
				B. Income taxation
				C. Property taxation
				D. Tax on goods and services
				E. Environmental taxes
				F. Tax incentives for R&D and innovation
				G. Other taxes
			Notes
				Annex B. Background tables
			Overview of OECD tax statistics
				Part II. Country notes
Part II. Country notes
	Chapter 4.  Australia
		4.1. Overview
		4.2. Income taxation
		4.3. Property taxation
		4.4. Tax on goods and services
		4.5. Environmental taxes
		4.6. Tax incentives for R&D and innovation
		4.7. Other taxes
	Chapter 5.  Austria
		5.1. Overview
		5.2. Income taxation
		5.3. Property taxation
		5.4. Tax on goods and services
		5.5. Environmental taxes
		5.6. Tax incentives for R&D and innovation
		5.7. Other taxes
	Chapter 6.  Belgium
		6.1. Overview
		6.2. Income taxation
		6.3. Property taxation
		6.4. Tax on goods and services
		6.5. Environmental taxes
		6.6. Tax incentives for R&D and innovation
		6.7. Other taxes
	Chapter 7.  Canada
		7.1. Overview
		7.2. Income taxation
			Taxation of farming businesses
				Income tax rates
				Business income computational rules
				Income tax instalments
			Selected issues
				Tax on dividend distributions from incorporated farming businesses
				Tax on split income
				Capital gains exemption for farmers and fishers
				Capital gains deferral on intergenerational transfers of farming business
				Capital gains reserve
		7.3. Property taxation
		7.4. Tax on goods and services
		7.5. Environmental taxes
		7.6. Tax incentives for R&D and innovation
		7.7. Other taxes
		Notes
	Chapter 8.  Chile
		8.1. Overview
		8.2. Income taxation
		8.3. Property taxation
		8.4. Tax on goods and services
		8.5. Environmental taxes
		8.6. Tax incentives for R&D and innovation
		8.7. Other taxes
		Note
	Chapter 9.  Colombia
		9.1. Overview
		9.2. Income taxation
		9.3. Property taxation
		9.4. Tax on goods and services
		9.5. Environmental taxes
		9.6. Tax incentives for R&D and innovation
		9.7. Other taxes
	Chapter 10.  Costa Rica
		10.1. Overview
		10.2. Income taxation
		10.3. Property taxation
		10.4. Tax on goods and services
		10.5. Environmental taxes
		10.6. Tax incentives for R&D and innovation
		10.7. Other taxes
	Chapter 11.  Croatia
		11.1. Overview
		11.2. Income taxation
		11.3. Property taxation
		11.4. Tax on goods and services
		11.5. Environmental taxes
		11.6. Tax incentives for R&D and innovation
		11.7. Other taxes
	Chapter 12.  Czech Republic
		12.1. Overview
		12.2. Income taxation
		12.3. Property taxation
		12.4. Tax on goods and services
		12.5. Environmental taxes
		12.6. Tax incentives for R&D and innovation
		12.7. Other taxes
	Chapter 13.  Denmark
		13.1. Overview
		13.2. Income taxation
		13.3. Property taxation
		13.4. Tax on goods and services
		13.5. Environmental taxes
		13.6. Tax incentives for R&D and innovation
		13.7. Other taxes
	Chapter 14.  Estonia
		14.1. Overview
		14.2. Income taxation
		14.3. Property taxation
		14.4. Tax on goods and services
		14.5. Environmental taxes
		14.6. Tax incentives for R&D and innovation
		14.7. Other taxes
		Note
	Chapter 15.  Finland
		15.1. Overview
		15.2. Income taxation
		15.3. Property taxation
		15.4. Tax on goods and services
		15.5. Environmental taxes
		15.6. Tax incentives for R&D and innovation
		15.7. Other taxes
	Chapter 16.  France
		16.1. Overview
		16.2. Income taxation
		16.3. Property taxation
		16.4. Tax on goods and services
		16.5. Environmental taxes
		16.6. Tax incentives for R&D and innovation
		16.7. Other taxes
		16.8. Estimation of the value of taxation expenditures
	Chapter 17.  Germany
		17.1. Overview
		17.2. Income taxation
		17.3. Property taxation
		17.4. Tax on goods and services
		17.5. Environmental taxes
		17.6. Tax incentives for R&D and innovation
		17.7. Other taxes
		17.8. Estimation of the value of taxation expenditures
	Chapter 18.  Greece
		18.1. Overview
		18.2. Income taxation
		18.3. Property taxation
		18.4. Tax on goods and services
		18.5. Environmental taxes
		18.6. Tax incentives for R&D and innovation
		18.7. Other taxes
	Chapter 19.  Hungary
		19.1. Overview
		19.2. Income taxation
		19.3. Property taxation
		19.4. Tax on goods and services
		19.5. Environmental taxes
		19.6. Tax incentives for R&D and innovation
		19.7. Other taxes
	Chapter 20.  Ireland
		20.1. Overview
		20.2. Income taxation
		20.3. Property taxation
		20.4. Tax on goods and services
		20.5. Environmental taxes
		20.6. Tax incentives for R&D and innovation
		20.7. Other taxes
		20.8. Estimates of tax expenditure
	Chapter 21.  Israel
		21.1. Overview
		21.2. Income taxation
		21.3. Property taxation
		21.4. Tax on goods and services
		21.5. Environmental taxes
		21.6. Tax incentives for R&D and innovation
		21.7. Other taxes
	Chapter 22.  Italy
		22.1. Overview
		22.2. Income taxation
		22.3. Property taxation
		22.4. Tax on goods and services
		22.5. Environmental taxes
		22.6. Tax incentives for R&D and innovation
		22.7. Other taxes
	Chapter 23.  Japan
		23.1. Overview
		23.2. Income taxation
		23.3. Property taxation
		23.4. Tax on goods and services
		23.5. Environmental taxes
		23.6. Tax incentives for R&D and innovation
	Chapter 24.  Korea
		24.1. Overview
		24.2. Income taxation
		24.3. Property taxation
		24.4. Tax on goods and services
		24.5. Environmental taxes
		24.6. Tax incentives for R&D and innovation
		24.7. Other taxes
	Chapter 25.  Latvia
		25.1. Overview
		25.2. Income taxation
		25.3. Property taxation
		25.4. Tax on goods and services
		25.5. Environmental taxes
		25.6. Tax incentives for R&D and innovation
		25.7. Other taxes
	Chapter 26.  Lithuania
		26.1. Overview
		26.2. Income taxation
		26.3. Property taxation
		26.4. Tax on goods and services
		26.5. Environmental taxes
		26.6. Tax incentives for R&D and innovation
		26.7. Other taxes
	Chapter 27.  Mexico
		27.1. Overview
		27.2. Income taxation
		27.3. Property taxation
		27.4. Tax on goods and services
		27.5. Environmental taxes
		27.6. Tax incentives for R&D and innovation
		27.7. Other taxes
		Note
	Chapter 28.  Netherlands
		28.1. Overview
		28.2. Income taxation
		28.3. Property taxation
		28.4. Tax on goods and services
		28.5. Environmental taxes
		28.6. Tax incentives for R&D and innovation
		28.7. Other taxes
		Note
	Chapter 29.  New Zealand
		29.1. Overview
		29.2. Income taxation
		29.3. Property taxation
		29.4. Tax on goods and services
		29.5. Environmental taxes
		29.6. Tax incentives for R&D and innovation
		29.7. Other taxes
	Chapter 30.  Norway
		30.1. Overview
		30.2. Income taxation
		30.3. Property taxation
		30.4. Tax on goods and services
		30.5. Environmental taxes
		30.6. Tax incentives for R&D and innovation
		30.7. Other taxes
	Chapter 31.  Poland
		31.1. Overview
		31.2. Income taxation
		31.3. Property taxation
		31.4. Tax on goods and services
		31.5. Environmental taxes
		31.6. Tax incentives for R&D and innovation
		31.7. Other taxes
	Chapter 32.  Slovak Republic
		32.1. Overview
		32.2. Income taxation
		32.3. Property taxation
		32.4. Tax on goods and services
		32.5. Environmental taxes
		32.6. Tax incentives for R&D and innovation
		32.7. Other taxes
	Chapter 33.  Slovenia
		33.1. Overview
		33.2. Income taxation
		33.3. Property taxation
		33.4. Tax on goods and services
		33.5. Environmental taxes
		33.6. Tax incentives for R&D and innovation
		33.7. Other taxes
	Chapter 34.  Spain
		34.1. Overview
		34.2. Income taxation
		34.3. Property taxes
		34.4. Tax on goods and services
		34.5. Environmental taxes
		34.6. Tax incentives for R&D and innovation
		34.7. Other taxes
	Chapter 35.  Sweden
		35.1. Overview
		35.2. Income taxation
		35.3. Property taxation
		35.4. Tax on goods and services
		35.5. Environmental taxes
		35.6. Tax incentives for R&D and innovation
		35.7. Other taxes
	Chapter 36.  Switzerland
		36.1. Overview
		36.2. Income taxation
		36.3. Property taxation
		36.4. Tax on goods and services
		36.5. Environmental taxation
		36.6. Tax incentive for R&D and innovation
		36.7. Other taxes
	Chapter 37.  United Kingdom
		37.1. Overview
		37.2. Income taxation
		37.3. Property taxation
		37.4. Taxes on goods and services
		37.5. Environmental taxes
		37.6. Tax incentives for R&D and innovation
		37.7. Other taxes
	Chapter 38.  United States
		38.1. Overview
		38.2. Income taxation
		38.3. Property taxation
		38.4. Tax on goods and services
		38.5. Environmental taxes
		38.6. Tax incentives for R&D and innovation
		38.7. Other taxes
Further reading