Agricultural taxation in developing countries: a survey of issues and policy

This study surveys the experience of agricultural taxation in developing co untries in the context of the ongoing policy debate about the tax structure and administration affecting agricultural producers. Using the examples of a number of countries, it analyzes the conceptual and practical problems a ssociated with different tax regimes. Governments in most countries have re duced indirect (export) taxes on agricultural producers. However, the reven ue from direct taxes on farmers has not increased. A major problem in most countries has been the measurement of (actual) agricultural income. Differe nt measures for presumed income have been used with varying success. They s eem to have the most potential for increased revenue in many countries, but their effective implementation is constrained by the political and adminis trative considerations. (C) 2001 Elsevier Science B.V. All rights reserved.