Tax Relief in Agriculture

This paper focuses on evolution in tax policy for the agricultural sector with some suggestions for sound and rational reform of the sector in a context of strong budget constraints. The share of tax measures in overall public support for the primary sector is assessed, with reference to the recent European debate on the expediency of continuing to support the primary sector at the present rate. The paper also considers the prospects for tax policies in the direction of more effective integration and complementarity with the other support measures for agriculture.