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Income tax of natural persons in EC member countries with particular reference to the regulations at present applying to agriculture


, : Income tax of natural persons in EC member countries with particular reference to the regulations at present applying to agriculture. Ifo Studien zur Finanzpolitik (23): 365

The system and level of income tax in the GFR and the eight other EC countries is compared by a general examination of personal income tax and more detailed analysis of special provisions for agriculture. The system is examined: (1) in countries which, like the GFR, have a blanket-rate taxation system (Pauschal) for estimating farm income and (2) in countries (Denmark, Netherlands, UK) which treat farms as ordinary commercial enterprises.

US$29.90


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