Agricultural taxation in developing countries: a survey of issues and policy
这篇综述研究了发展中国家农业税收的经验，分析了不同税制在概念和实际操作上的问题，指出直接税收入未增加，而推定收入措施虽有增收潜力但受政治和行政因素制约。
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.