AN EXAMINATION OF THE TAX SUBSIDIES TO THE DAIRY SECTORS IN CANADA, GERMANY NEW ZEALAND AND THE UNITED STATES
研究了加拿大、德国、新西兰和美国国内税收政策和社会项目对乳制品贸易的价格扭曲，发现德国税收政策为乳制品生产者提供了大量补贴，加拿大和美国农民也享有一定贸易优势。
Subsidies to agricultural producers through domestic tax and social programme policies are generally not included in producer subsidy equivalent (PSE) measures. This study examines the price induced distortions of domestic tax policy and social programmes on dairy trade between Canada, New Zealand, Germany, and the United States. The degree of tax subsidisation and the price subsidies needed to offset the tax and social programme advantages enjoyed by each country are estimated using a simulation model. Study findings suggest that current German taxation policy provides a substantial subsidy to dairy producers. Canadian and US farmers also have some trade advantages because of tax policy and social programmes.