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Agricultural taxation in developing countries: a survey of issues and policy

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  • Khan, Mahmood Hasan
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  • Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
    • Handle: RePEc:eee:agecon:v:24:y:2001:i:3:p:315-328
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    References listed on IDEAS

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    1. Valdes, A, 1996. "Surveillance of Agricultural Price and Trade Policy in Latin America during Major Policy Reform," World Bank - Discussion Papers 349, World Bank.
    2. Maurice Schiff & Alberto Valdes, 1994. "The Plundering of Agriculture in Developing Countries," Reports _013, World Bank Latin America and the Caribean Region Department.
    3. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, October.
    4. Skinner, Jonathan, 1991. "Prospects for Agricultural Land Taxation in Developing Countries," The World Bank Economic Review, World Bank, vol. 5(3), pages 493-511, September.
    5. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    6. Hoff, Karla, 1991. "Land Taxes, Output Taxes, and Sharecropping: Was Henry George Right?," The World Bank Economic Review, World Bank, vol. 5(1), pages 93-111, January.
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    Cited by:

    1. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.
    2. Dodlova, Marina & Lucas, Viola, 2021. "Regime security and taxation in autocracies: Who is taxed and how?," European Journal of Political Economy, Elsevier, vol. 67(C).
    3. Catherine Araujo-Bonjean & Gérard Chambas, 2001. "Le paradoxe de la fiscalité agricole en Afrique subsaharienne," Revue Tiers Monde, Programme National Persée, vol. 42(168), pages 773-788.
    4. World Bank, 2005. "Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work," World Bank Publications - Reports 8816, The World Bank Group.
    5. Fendrich, Arthur Nicolaus & Barretto, Alberto & Sparovek, Gerd & Gianetti, Giovani William & da Luz Ferreira, Jaqueline & de Souza Filho, Carlos Frederico Marés & Appy, Bernard & de Guedes, Carlos Mar, 2022. "Taxation aiming environmental protection: The case of Brazilian Rural Land Tax," Land Use Policy, Elsevier, vol. 119(C).
    6. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2018. "Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues," Land Use Policy, Elsevier, vol. 78(C), pages 338-352.
    7. Ellis, Frank & Bahiigwa, Godfrey, 2003. "Livelihoods and Rural Poverty Reduction in Uganda," World Development, Elsevier, vol. 31(6), pages 997-1013, June.
    8. Komatsu,Hitomi & Ambel,Alemayehu A. & Koolwal,Gayatri B. & Yonis,Manex Bule, 2021. "Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia," Policy Research Working Paper Series 9715, The World Bank.
    9. Zouhair Aït Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," EconomiX Working Papers 2018-44, University of Paris Nanterre, EconomiX.
    10. Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012. "The impact of fiscal policies on agricultural household decisions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 29(2), pages 166-177.
    11. Zouhair Aït Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Working Papers hal-04141686, HAL.
    12. Roestamy, Martin & Martin, Abraham Yazdi & Rusli, Radif Khotamir & Fulazzaky, Mohamad Ali, 2022. "A review of the reliability of land bank institution in Indonesia for effective land management of public interest," Land Use Policy, Elsevier, vol. 120(C).
    13. Caetano Luiz Beber & Greta Langer & Johannes Meyer, 2021. "Strategic Actions for a Sustainable Internationalization of Agri-Food Supply Chains: The Case of the Dairy Industries from Brazil and Germany," Sustainability, MDPI, vol. 13(19), pages 1-18, September.
    14. Hill, Berkeley & Blandford, David, 2007. "Taxation Concessions As Instruments Of Agricultural Policy," 81st Annual Conference, April 2-4, 2007, Reading University, UK 7976, Agricultural Economics Society.
    15. Komatsu, Hitomi & Ambel, Alemayehu A. & Koolwal, Gayatri & Yonis, Manex Bule, 2022. "Gender norms, landholdership, and rural land use fee and agricultural income tax in Ethiopia," Land Use Policy, Elsevier, vol. 121(C).
    16. Deepananda Herath & Alfons Weersink, 2007. "Peasants and plantations in the Sri Lankan tea sector: causes of the change in their relative viability ," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 51(1), pages 73-89, March.
    17. M. Graziano Ceddia, 2020. "The super-rich and cropland expansion via direct investments in agriculture," Nature Sustainability, Nature, vol. 3(4), pages 312-318, April.
    18. Hawkes, Corinna & Friel, Sharon & Lobstein, Tim & Lang, Tim, 2012. "Linking agricultural policies with obesity and noncommunicable diseases: A new perspective for a globalising world," Food Policy, Elsevier, vol. 37(3), pages 343-353.
    19. Tian, Guiliang & Wu, Xuan & Zhao, Qiuya & Li, Jiawen & Zhu, Mengqiu, 2024. "The impact of integrated agricultural water pricing reform on farmers' income in China," Agricultural Water Management, Elsevier, vol. 299(C).
    20. World Bank, 2003. "Colombia : Agricultural and Rural Competitiveness," World Bank Publications - Reports 15711, The World Bank Group.
    21. Hassen, Azime A., 2016. "Agricultural taxation and economic growth in Ethiopia," 2016 Fifth International Conference, September 23-26, 2016, Addis Ababa, Ethiopia 246395, African Association of Agricultural Economists (AAAE).
    22. Kamel Louhichi & Aymeric Ricome & Sergio Gomez y Paloma, 2022. "Impacts of agricultural taxation in Sub‐Saharan Africa: Insights from agricultural produce cess in Tanzania," Agricultural Economics, International Association of Agricultural Economists, vol. 53(5), pages 671-686, September.
    23. Wasilewski, Mirosław & Ganc, Marzena & Mądra-Sawicka, Magdalena, 2016. "Models of the Effects of the Introductiion of the Lump Sum from Recorded Revenues in Individual Farms in Poland," Problems of Agricultural Economics / Zagadnienia Ekonomiki Rolnej 253703, Institute of Agricultural and Food Economics - National Research Institute (IAFE-NRI).
    24. Bolch, Kimberly B. & Ceriani, Lidia & López-Calva, Luis F., 2022. "The arithmetics and politics of domestic resource mobilization for poverty eradication," World Development, Elsevier, vol. 149(C).

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