Tax Policy: Implications for Producers and the Agricultural Sector: Discussion

1982 ◽  
Vol 64 (5) ◽  
pp. 1047-1049
Author(s):  
George L. Casler
1973 ◽  
Vol 12 (4) ◽  
pp. 433-437
Author(s):  
Sarfaraz Khan Qureshi

In the Summer 1973 issue of the Pakistan Development Review, Mr. Mohammad Ghaffar Chaudhry [1] has dealt with two very important issues relating to the intersectoral tax equity and the intrasectoral tax equity within the agricultural sector in Pakistan. Using a simple criterion for vertical tax equity that implies that the tax rate rises with per capita income such that the ratio of revenue to income rises at the same percentage rate as per capita income, Mr. Chaudhry found that the agricultural sector is overtaxed in Pakistan. Mr. Chaudhry further found that the land tax is a regressive levy with respect to the farm size. Both findings, if valid, have important policy implications. In this note we argue that the validity of the findings on intersectoral tax equity depends on the treatment of water rate as tax rather than the price of a service provided by the Government and on the shifting assumptions regard¬ing the indirect taxes on imports and domestic production levied by the Central Government. The relevance of the findings on the intrasectoral tax burden would have been more obvious if the tax liability was related to income from land per capita.


2021 ◽  
Vol 13 (4) ◽  
pp. 1797
Author(s):  
Amber Theeuwen ◽  
Valérie Duplat ◽  
Christopher Wickert ◽  
Brian Tjemkes

In Uganda, the agricultural sector contributes substantially to gross domestic product. Although the involvement of Ugandan women in this sector is extensive, female farmers face significant obstacles, caused by gendering that impedes their ability to expand their family business and to generate incomes. Gender refers to social or cultural categories by which women–men relationships are conceived. In this study, we aim to investigate how gendering influences the development of business relationships in the Ugandan agricultural sector. To do so, we employed a qualitative–inductive methodology to collect unique data on the rice and cassava sectors. Our findings reveal at first that, in the agricultural sector in Uganda, inter-organization business relationships (i.e., between non-family actors) are mostly developed by and between men, whereas intra-organization business relationships with family members are mostly developed by women. We learn that gendering impedes women from developing inter-organization business relationships. Impediments for female farmers include their restricted mobility, the lack of trust by men, their limited freedom in communication, household duties, and responsibilities for farming activities up until sales. Our findings also reveal that these impediments to developing inter-organization business relationships prevent female farmers from being empowered and from attainting economic benefits for the family business. In this context, the results of our study show that grouping in small-scale cooperatives offers female farmers an opportunity to overcome gender inequality and to become economically emancipated. Thanks to these cooperatives, women can develop inter-organization relationships with men and other women and gain easier access to financial resources. Small-scale cooperatives can alter gendering in the long run, in favor of more gender equality and less marginalization of women. Our study responds to calls for more research on the informal economy in developing countries and brings further understanding to the effect of gendering in the Ugandan agricultural sector. We propose a theoretical framework with eight propositions bridging gendering, business relationship development, and empowerment and economic benefits. Our framework serves as a springboard for policy implications aimed at fostering gender equality in informal sectors in developing countries.


2018 ◽  
Vol 10 (12) ◽  
pp. 4591 ◽  
Author(s):  
Hongyun Han ◽  
Shu Wu

China’s agricultural structure has undergone significant changes for the past four decades, mainly presenting as the fall of sown proportion of grain crops and the rise of vegetables, as has its energy consumption. Employing the panel data on 30 provinces during 1991–2016, this paper empirically explores the impact of agricultural structure changes (ASC) on the energy intensity of agricultural production (EIAP), direct energy intensity of agricultural production (DEIAP) and indirect energy intensity of agricultural production (IEIAP) in China. Besides, the regional heterogeneity of such impact is examined. The results show that: (1) ASC increases EIAP and IEIAP significantly, while ASC decreases DEIAP, which is explained by the structural effect and different planting modes of different crops; (2) the impact in the three administrative regions is similar to national situation, except the impact of ASC on DEIAP in the West Region, which is explained by regional differences of vegetable mechanization; (3) the result of the six vegetable production regions reveals greater regional heterogeneity, and this is attributed to the scale economy effect and the incremental effect of vegetable mechanization; and (4) fuel price, income, agricultural labor, old dependency ratio, and fiscal expenditure have different but significant impacts on EIAP, DEIAP, and IEIAP. Finally, some policy implications are given.


2015 ◽  
Vol 6 (2) ◽  
pp. 399-410 ◽  
Author(s):  
R. Cremades ◽  
J. Wang ◽  
J. Morris

Abstract. The challenges China faces in terms of water availability in the agricultural sector are exacerbated by the sector's low irrigation efficiency. To increase irrigation efficiency, promoting modern irrigation technology has been emphasized by policy makers in the country. The overall goal of this paper is to understand the effect of governmental support and economic incentives on the adoption of modern irrigation technology in China, with a focus on household-based irrigation technology and community-based irrigation technology. Based on a unique data set collected at household and village levels from seven provinces, the results indicated that household-based irrigation technology has become noticeable in almost every Chinese village. In contrast, only about half of Chinese villages have adopted community-based irrigation technology. Despite the relatively high adoption level of household-based irrigation technology at the village level, its actual adoption in crop sown areas was not high, even lower for community-based irrigation technology. The econometric analysis results revealed that governmental support instruments like subsidies and extension services policies have played an important role in promoting the adoption of modern irrigation technology. Strikingly, the present irrigation pricing policy has played a significant but contradictory role in promoting the adoption of different types of modern irrigation technology. Irrigation pricing showed a positive impact on household-based irrigation technology, and a negative impact on community-based irrigation technology, possibly related to the substitution effect that is, the higher rate of adoption of household-based irrigation technology leads to lower incentives for investment in community-based irrigation technology. The paper finally concludes and discusses some policy implications.


2019 ◽  
pp. 63-82
Author(s):  
Rafael Morales-Lage ◽  
Aurelia Bengochea-Morancho ◽  
Immaculada Martínez-Zarzoso

This paper focuses on the process of convergence in per capita CO2 emissions that would occur if the measures taken by the European Union to meet the Kyoto Protocol commitments had been effective. We apply a time series and cross-sectional analysis to test for the existence of convergence among countries and for different economic sectors. The sample covers data for the 28 member countries from 1960 to 2012. The results show weak absolute convergence across countries but clear evidence of conditional convergence, with GDP, the weight of industrial sector and the use of renewable energies being the main drivers of divergence. Concerning sectors, there is an increase of emissions in the agricultural sector, but a reduction in the industrial and energy sectors. Different patterns arise in the energy subsectors where manufacturing and electricity notably reduced their emissions while the transport sector increased them in all countries.


2020 ◽  
Vol 12 (7) ◽  
pp. 2616 ◽  
Author(s):  
Oluwabunmi Oluwaseun Popoola ◽  
Shehu Folaranmi Gbolahan Yusuf ◽  
Nomakhaya Monde

The South African National Climate Change Response Policy (NCCRP) was instituted in October 2011. Amongst the policy’s priorities is building capacity and resilience in the country’s agricultural sector, with the public agricultural extension system being a principal component for climate change sensitization, education, and capacity building. This study, therefore, investigated the level of the policy awareness amongst smallholder farmers in the study area and the sensitization and response implementation. A multistage sampling procedure was used in the selection of the study population, with a cross-sectional household survey conducted using semi-structured questionnaires. Findings revealed that there was an extremely low awareness of the policy, and a dearth of sensitization campaigns and capacity-building training by extension officers in the study area. The practical and policy implications outlined could aid an increase in the resilience of farmers, with support from extension advisers and other relevant stakeholders.


2012 ◽  
Vol 11 (7) ◽  
pp. 771 ◽  
Author(s):  
Joseph Chisasa ◽  
Daniel Makina

Access to credit for smallholder farmers remains a challenge in most developing countries. This paper examines the trend and pattern of bank credit to smallholder farmers in South Africa, both before and after the attainment of democratic government. The analysis of the trend and pattern of bank credit to smallholder farmers was conducted within the confines of the same agricultural sector, across all economy sectors and in relation to GDP. Our analyses show that bank credit to smallholder farmers is (and continues to be) a small fraction of total credit to the private sector and is a very small proportion of GDP. The smallholder farmer sector is observed to face the same constraints to credit as SMEs, a category of enterprises to which they also belong. In light of the importance of agriculture, in general, and smallholder farmers, in particular, to South Africas poverty alleviation and food security drive, our results have important policy implications.


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