Agricultural taxation in developing countries: a survey of issues and policy
综述发展中国家农业税收的经验，分析不同税制在概念和实践上的问题，指出间接税减少但直接税收入未增，主要障碍是农业收入计量及政治行政约束。
Abstract This study surveys the experience of agricultural taxation in developing countries in the context of the ongoing policy debate about the tax structure and administration affecting agricultural producers. Using the examples of a number of countries, it analyzes the conceptual and practical problems associated with different tax regimes. Governments in most countries have reduced indirect (export) taxes on agricultural producers. However, the revenue from direct taxes on farmers has not increased. A major problem in most countries has been the measurement of (actual) agricultural income. Different measures for presumed income have been used with varying success. They seem to have the most potential for increased revenue in many countries, but their effective implementation is constrained by the political and administrative considerations.