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Direct Taxation of Agriculture

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  • K. N. Raj

Abstract

Extension of the wealth tax to agriculture, it will be recalled, was opposed on the ground that it would hurt even the small and medium-sized farmers. This argument was advanced in spite of agricultural holdings below the value of Rs.1 lakh being exempted from the tax. The opposition to the tax came from even .political parties and groups generally associated with radical policies, some of whom cautiously refrained from defining who precisely constituted the small and medium-sized farmers. [Working Paper No. 12]

Suggested Citation

  • K. N. Raj, 2010. "Direct Taxation of Agriculture," Working Papers id:2802, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:2802
    Note: Institutional Papers
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    Keywords

    Wealth; Tax; Agriculture; Medium-sized; farmers;
    All these keywords.

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