Agricultural Income Tax Expenditures—A Microeconomic Analysis

1985 ◽  
Vol 67 (2) ◽  
pp. 271-278 ◽  
Author(s):  
Gregory D. Hanson ◽  
Vernon R. Eidman
Keyword(s):  
Income Tax ◽  
Tax Expenditures ◽  
Agricultural Income ◽  
Microeconomic Analysis

Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych

2021 ◽  
Vol 1 (69) ◽  
pp. 189-215
Author(s):  
Jacek Kulicki
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Personal Income ◽  
Agricultural Activity ◽  
Personal Income Tax ◽  
Value Added Tax ◽  
Excise Tax ◽  
Agricultural Income

The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.

Tax Expenditure and Public Expenditure in the UK

1986 ◽  
Vol 15 (1) ◽  
pp. 23-49 ◽  
Author(s):  
Margaret Wilkinson
Keyword(s):  
Income Tax ◽  
Public Expenditure ◽  
Personal Income ◽  
Public Expenditures ◽  
Personal Income Tax ◽  
Tax System ◽  
Tax Expenditures ◽  
Tax Expenditure ◽  
Public Revenue ◽  
The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

Keeping Kosher: The Epistemology of Tax Expenditures

1985 ◽  
Vol 5 (3) ◽  
pp. 413-431 ◽  
Author(s):  
Aaron Wildavsky
Keyword(s):  
Special Interest ◽  
Income Tax ◽  
Tax Expenditures ◽  
The University ◽  
Sports Franchises

Not long ago, I found myself at an athletic breakfast. Having long supported a broader-based, lower-rate income tax, with fewer tax preferences, I was dismayed to discover a letter from an administrator requesting all present to protest against the new reform on the grounds that by weakening tax preferences it would reduce contributions to the University in general and sports in particular. To this special interest – all interests are special to those who care about them – one can add, among numerous others, museums, opera companies, and sports franchises. Indeed, until I started writing this review, I was unaware of how tax preferences help increase the salaries of athletes. These franchises make substantial income from box seats bought by corporations that can write them off as business expenses. Absent this subsidy, franchise income, hence allowable salaries, would be less. Do we want to subsidize athletes? Or owners? How is this to be avoided while protecting the busboys, waiters, and other people who depend on the ablity of businessmen to write off meals and drinks?

scholarly journals Agricultural Income Taxation: Estimation of the Revenue Potential in Punjab

2012 ◽  
Vol 51 (4II) ◽  
pp. 321-337 ◽  
Author(s):  
Anjum Nasim
Keyword(s):  
Income Tax ◽  
Animal Husbandry ◽  
Income Taxation ◽  
Constitutional Amendment ◽  
Policy Decisions ◽  
Agricultural Income ◽  
Tax Revenues ◽  
Agriculture Land ◽  
Crop Farming ◽  
Definition Of

In May 2011 a senator of the Muttahida Quami Movement (MQM), moved a private member’s constitutional amendment bill to remove the exemption provided to agricultural incomes from federal income taxation. The proposed amendment mentioned a potential revenue of Rs 200 billion from Agricultural Income Tax (AIT). This figure, however, differs widely from some other reported estimates of potential agricultural income tax.1 The issue of AIT is likely to echo again in the parliament and outside as Pakistan grapples with the issue of its low tax revenues. It is, therefore, important to carefully analyse the potential revenue from AIT to allow more informed discussion and policy decisions on tax options at the federal and provincial levels. The 1973 Constitution of Pakistan gives provincial assemblies the exclusive power to make laws pertaining to taxes on agricultural income.2 Agricultural income could be interpreted narrowly to include crop farming and rental income from land, or more broadly to include income from livestock and animal husbandry. There is no ambiguity that income from the narrower interpretation falls within the domain of provincial taxation though there may be room for debate whether the provincial jurisdiction extends to the broader definition of agricultural income or not [see Nasim (2012)]. Since 1996-97 all four provinces have instituted some form of tax on agriculture land or incomes. In its implementation this tax is largely a land tax (based on acreage) rather than a tax on agricultural income.

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