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Démographie, structures: Fiscalité et évolution des structures agricoles

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  • Coutel, J.M.

Abstract

Until the early 1960's farm taxation was fully adapted to small-scale production methods and encouraged this method of production in farming. But recent tax reforms (especially VAT and taxation on real profits) have strongly encouraged part of farming to move towards industrial production methods. Present tax policy does not seem likely to foster a revival of small-scale « family » farming with « personal responsibility ». How can a new tax policy be worked out to achieve this end ?

Suggested Citation

  • Coutel, J.M., 1977. "Démographie, structures: Fiscalité et évolution des structures agricoles," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 119.
    • Handle: RePEc:ags:ersfer:351034
    DOI: 10.22004/ag.econ.351034
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    Public Economics;

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