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La fiscalité et l'agriculture

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  • Chatanay, Jean-Noël
  • Cotton, Guy
  • Nallet, Henri

Abstract

For technical and sociological reasons agriculture has until now had the benefit of a special tax system. This system merely reflects the types of production and commercialization structures in agriculture. As these strutures gradually become indistinguishable from those of industrial economies, the tax system applied to agriculture will tend to resemble more and more that applicable to other branches. A first importante step was the application of the Tax on Added Vaine to adopt in order to take this step: economic studies, negotiations with the ministry of finance, professionnal information and action. The taking up of this position marks a speculator evolution of the attitude of the leaders of farmers' organizations not oniz towards taxation but in a mose general way in their conception of agricultural economics.

Suggested Citation

  • Chatanay, Jean-Noël & Cotton, Guy & Nallet, Henri, 1970. "La fiscalité et l'agriculture," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 86.
    • Handle: RePEc:ags:ersfer:350667
    DOI: 10.22004/ag.econ.350667
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    Public Economics;

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