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We examine the effect of a place-based policy in China, the Northeastern Revitalization Program. In 2003 the State Council of the People's Republic of China initiated the program in northeastern China by removing an agricultural tax, enhancing the urban social security system, facilitating foreign investment, and restructuring state-owned enterprises in the region. Using the synthetic control method, we find that the program had no significant effect on GDP per capita in all three regions. Liaoning had slightly worse GDP per capita post-treatment, as did Heilongjiang (albeit to a lesser extent). While the multiple synthetic control analysis shows that economic outcomes were worse post-treatment, the impact of this program was heterogeneous across the three regions. We argue the lackluster performance likely comes from the continuing dominance of inefficient state-owned enterprises in the provinces. [ABSTRACT FROM AUTHOR]

Understanding the spatial correlation network of inter-provincial wheat production is vital for ensuring food security and achieving sustainable agricultural development in China. However, the spatial correlation characteristics of wheat production and their determinants remain unclear. In this study, an improved gravity model was used to calculate the spatial correlation of inter-provincial wheat production in China based on available panel data from 2000 to 2020. The spatial-temporal evolution characteristics and the driving factors of the spatial correlation network of inter-provincial wheat production in China were analyzed using social network analysis (SNA) and a quadratic assignment procedure (QAP). The findings indicated that (1) the spatial correlation of inter-provincial wheat production first increased and then decreased. The network density increased from its lowest value (0.2598) in 2000 to its maximum value (0.2782) in 2016 and then continued to fluctuate. (2) The spatial correlation network of inter-provincial wheat production presented a "core-periphery" distribution pattern for the major wheat-producing areas (such as Jiangsu, Anhui, and Hubei) and non- major wheat-producing areas (such as Jilin, Qinghai, Guangxi, and Beijing), and the roles of the blocks in the network varied with time and space. (3) The implementation of grain-related policies (such as the abolition of agricultural taxes, the implementation of industry nurturing agriculture, and the minimum grain purchase price policy) positively affected the development of the spatial correlation network of wheat production. Since the implementation of the minimum purchase price policy for wheat in 2006, the network density reached its maximum value (0.2782), the network efficiency reached its minimum value (0.5985), and the stability of the network structure greatly improved. (4) The interactions between the internal natural conditions and the external socioeconomic factors promoted the construction of a spatial correlation network for wheat production. The differences in geographical adjacency, land resources, temperature, and sunlight hours were all significant at the 1% level, highlighting the substantial impact of these factors on the spatial correlation intensity of wheat production in China. This study provides a reference for the development of cooperative cross-regional wheat production and the formulation of distinct policies for the production of wheat and other grains. [ABSTRACT FROM AUTHOR]

This article contributes to the study of the collectivist legacy in Chinese agriculture after 1978 by making five main arguments. First, it demonstrates that the construction of a robust agricultural infrastructure in the collective era enabled the government of the reform era to reduce its infrastructural spending without harming agricultural productivity in the 1980s. Second, village administrations were heavily involved in farm organization in the same period. Third, the collective-era legacy of labor mobilization was relatively strong until the early 2000s. Fourth, the degree of local self-financing remained significant until the abolition of the agricultural tax in 2006. Finally, although the "one project, one discussion" 一事一议 reform of 2008 has failed to raise a significant amount of labor and funds from villagers on a voluntary basis, it nevertheless shows that collective mobilization of labor and financial resources has not been entirely forgotten and continues to inform Chinese agrarian policy to a certain extent. [ABSTRACT FROM AUTHOR]

With the settled life formed after the spread of agriculture, humanity has realized the greatest change in its history by first passing through the stages of urbanization and then statehood. With the flooding of the Nile in a predictable period of time, suitable areas for agriculture were naturally formed in the valley and delta of the river. Agricultural production, which has been going on for about eight thousand years in these areas, has led to the emergence of the ancient Egyptian civilization. When compared to other geographies where agriculture is made, powerful dynasties were established one after another in Egypt, where the most products were obtained with the least effort. This study aims to reveal the development of the agricultural taxation system, which is the main source of income for the dynasties in Egypt, and the regulations made for the realization, control and increase of agricultural production in Ancient Egypt. [ABSTRACT FROM AUTHOR]

Ergene Bridge was put into service in 1443. The imaret which was endowed by Sultan Murad II in 1447, was built in the center of Ergene town, that was established on the southeast end of the bridge. The bridge and the imaret provided the establishment and growth of the new town. In particular, the imaret complex provided the construction of important social, religious and economic charities and real estates that generates income in the center of the town, meeting the needs of the local population and quests. The foundation established by the sultan for the imaret, became a financial power in the realization of the services of the charities and the continuation of the activities of the real estates that generates income. The employees, who are the most important elements of the foundation and payment of their salaries, the care of charities and real estates that generates rental income and the fulfillment of the needs of the needy living in the town have been thanks to the foundation revenues. In this point, the revenues, from the taxes and agricultural products of the villages subject to Ergene and Malkara to the foundation had a higher share than the foundation's revenue real estates that generates income in Edirne and Ergene. In this research, we will evaluate and try to explain the services of the imaret at the point of feeding and sheltering people, its effect on social welfare activities, the problems experienced accounting of the foundation, and the approach of the foundation governance to administrative issues. [ABSTRACT FROM AUTHOR]

Mixed farming systems are the mainstay of many developing countries' agricultural sector while sensible to the environmental and social consequences of climate change. Besides, some developing countries have proposed and/or launched specific policies to incentivise actions to address climate change. This study assesses the potential adaptations and systematic changes of mixed agriculture under varying climatic conditions and agricultural greenhouse gases (GHG) abatement schemes, represented by agricultural GHG tax, in North Xinjiang, the second largest mixed farming region in China and one of the key farming regions in Central Asia. A whole-farm bioeconomic optimisation model that considers multiple adaptation options and enterprises interactions and farm-level data are used to depict the changes on land use, productivity, profitability and GHG emissions of mixed farms with different scenarios. Results suggest that farm profitability tends to be enhanced with rising precipitation. Agricultural GHG tax reduces the profitability of mixed farming production, but the losses are likely to be offset, to some extent, with rising precipitation. The favorable GHG reduction effect of rising precipitation could be boosted when agricultural GHG tax is launched. Adapting to the changing precipitation and the application of agricultural GHG tax, economically optimised land uses tend to be relatively cropping-dominated and size of livestock enterprise tends to decrease considerably. Additionally, adaptation options include more wheat-pasture and wheat-field-pea rotations with increasing agricultural GHG tax rate. By exploring a mixed farming system under changing climate in North Xinjiang, our results contribute to a better understanding of possible systematic evolution in mixed farming systems under climate change in developing countries. Policymakers should place greater emphasis on mixed farming systems in North Xinjiang to promote China's carbon neutrality. Policy priority also includes enabling farmers in mixed agriculture to be sufficiently informed about climate change impacts and effective adaptations and boosting carbon-neutral research and innovation to facilitate efficient adaptations and lessen the adverse financial effects. [Display omitted] • Mixed agriculture adaptations under climatic changes and agricultural GHG tax are studied. • Optimised land uses tend to be relatively cropping-dominated. • More wheat-pasture and wheat-field-pea rotations are included as adaptations. • Economic losses from agricultural GHG tax may be offset with rising precipitation. [ABSTRACT FROM AUTHOR]

Do acts not explicitly directed against the state qualify as resistance to the state - for example, a poor wage earner's theft from a state factory? It offers a balanced perspective on top-down reforms, focusing on state-society interactions and social responses without taking for granted that the implementation of state policy always results in intended consequences. At times the state had to forgive tax debt, loosen restrictions on the trade of monopoly goods, restructure credit debt, and initiate land-distribution programs. [Extracted from the article]

In times of crisis, governments can resort to tax rises and emergency taxation schemes to finance extraordinary needs. These schemes often generate tensions in the fiscal contract between the state and society, as they affect basic definitions regarding who is taxed, for how much, and what for. In the context of developing economies, where available sources of extraordinary rents are limited, dealing with these tensions can be problematic as it involves reconciling questions of fiscal legitimacy with the interests of influential economic sectors. This article analyses these tensions by exploring the case of Argentina in the aftermath of the 2001 debt default crisis, when emergency taxes on agricultural exports were implemented and then expanded under Kirchnerist administrations pursuing a 'post-neoliberal' developmental agenda. However, we argue that the government failed in legitimating this fiscal agreement, resulting in a tax rebellion by the rural sector in 2008 followed by the growing polarisation of the policy in partisan terms. By bringing to the fore the challenges and conflicts involved in legitimating tax collection, the article illuminates an overlooked aspect of the political economy of developmental states, particularly those seeking to enhance state autonomy while pursuing redistributive goals. [ABSTRACT FROM AUTHOR]

This study examines whether governments use the revenues accruing from agricultural taxes to finance their arms imports. This policy issue is especially of importance for developing countries as the decision to finance the acquisition of arms using agricultural taxes will create a trade-off between two important policy objectives in these countries: on the one hand, ensuring food security for the population at large and, on the other hand, improving national security. Our empirical findings generally suggest that governments in developing countries partly finance their arms imports by increasing the agricultural tax rate. It turns out that the magnitude of this effect relies to a certain extent on country-specific factors such as whether a country has to deal with a security threat, strength of the democratic institutions in place, and the regular occurrence of major shocks to the domestic food provision. Also, taxes on cash crops intended for export are more likely to be used for financing the arms imports compared to taxes on import-competing or subsistence crops. [ABSTRACT FROM AUTHOR]

The Chinese central government has greatly increased the resources dedicated to the countryside since its abolition of agricultural taxes and fees but has also assigned many more tasks to the local governments. County government, which had previously adopted a "single prioritized task" approach to governance, now has transitioned to a "multiple prioritized tasks" approach. This transformation has not only jeopardized the capacity of township governments to coordinate rural projects, but has also changed the earlier performance evaluation system from one that emphasized results to one that increasingly emphasizes "processes." The relationship between the county and township governments has become increasingly bureaucratized and ossified. This has given rise to two problems. On the one hand, the increases in resource inputs have not come with a significant improvement of efficiency in local governance, which has resulted in involution in terms of returns to resource inputs. On the other hand, increasing bureaucratization has imposed mounting burdens on the administrative system. As a result, there has been a deteriorating relationship between the local government and the peasants, in which the former simply fails to respond to the villagers' real needs and aspirations. To break through the problem of local governments becoming increasingly detached from and irrelevant to the villages, local governments should be given greater autonomy and flexibility. The central government should allow them greater autonomy in the use of resources in order to rebuild an organic relationship with the peasants by more appropriate uses of the new resources allocated to them. 摘要: 随着国家资源向农村的转移，基层治理事务也日益增多。在县域范围内，过去以简约治理为特征的单一中心工作模式正转向"多中心工作"模式。这一转型不仅使乡镇作为"块块"的统筹能力被切割，也改变了上级政府对基层的"结果考核"导向，加强了"过程考核"的权重。县乡关系的科层化趋势凸显，导致基层治理体系的刚性化。这带来了基层治理的两大困境: 一方面，国家资源的大量输入并未带来基层治理效率的显著提升，致使国家资源输入的内卷化；另一方面，基层行政日益走向科层化，基层组织超负荷运转，却无力回应群众的真实诉求，基层政权仍然悬浮于村庄之上。要走出政权悬浮困局，国家需要赋予基层组织一定的自主空间，通过资源输入来重建基层组织与农民之间的有机联系。 [ABSTRACT FROM AUTHOR]

Canada's federal carbon tax currently applies in Alberta, Saskatchewan, Manitoba and Ontario. Farmers in these provinces lack consistency on the tax, which is differentially applied to agricultural fuels. They must navigate between distinct sets of rules depending on the type of fuels they're using and what those fuels are used for. Some fuels are eligible to be fully exempt from the carbon tax; others may be allowed a partial exemption, and still others may force farmers to face the full amount of the carbon tax. The most significant agricultural fuel sources facing the full amount of the carbon tax are natural gas and propane used for grain and oilseed drying and for the heating of barns and other farm buildings. The burden of these tax payments on farmers is unclear. Agriculture and Agri-Food Canada reports carbon tax cost estimates for grain and oilseed drying that range from an average of $210 per farm in Alberta to $774 per farm in Saskatchewan. Individual farmers, in contrast, have reported carbon tax costs of up to $10,000. Agriculture's sector-level emissions and trade flows are comparable to those of many industries in Canada that meet the criteria for being labelled an emissionsintensive and trade-exposed (EITE) industry. EITE industries are typically eligible to receive carbon pricing support on all priced emissions as part of either the federal government's output-based pricing system (OBPS) or similar provincial government programs. Agriculture is typically excluded from these programs because of the thousands of small producers in the sector, most of whom remain below the minimum emissions thresholds required for participation. As a result of this exclusion, agricultural subsectors have generally not been evaluated to see whether they meet EITE criteria. With all federal parties in favour of additional carbon pricing support for farmers, it is likely that support will soon be expanded to additional fuel uses. Future support to the agriculture industry is best offered via a mechanism that maintains the full incentive of the carbon tax. Two options that satisfy this objective are either a lump sum rebate to farmers or an output-based rebate system specific to agriculture. With both options it is important that any rebate amount is divorced from emissions and fuel use, A third option, which does not maintain the incentive of the carbon tax, is to expand farm-fuel exemptions. All of these options come with advantages and disadvantages, which would need to be carefully weighed. It would also be informative to complete an EITE assessment for agriculture that is based on all of the sector's combustion emissions being subject to the carbon tax. This would help to inform the potential impact of the carbon tax on agricultural production costs, farm profitability and the global competitiveness of Canada's farmers. Such an assessment would provide important insights on how to best support Canada's agricultural competitiveness without undermining its overall emissions reduction plan. [ABSTRACT FROM AUTHOR]

The study examined the influence of macro-economic variables on agricultural trade flows between Nigeria and her trading partners. Time series data covering the period between 1970 and 2019 were used in the study. Data were analysed using descriptive statistics and a gravity model. Results of the descriptive analysis revealed a declining trend in earnings from agricultural exports, while expenditure on agricultural imports increased significantly, resulting in a deficit balance of agricultural trade in Nigeria over the study period. Results of gravity model analysis showed that exchange rate, agricultural export tax, Nigeria's Gross Domestic Product (GDP) and Nigeria's population positively influenced agricultural trade flows, while the distance between Nigeria and United Kingdom negatively influenced agricultural trade flows. The study concluded that bilateral agricultural trade between Nigeria and her trading partners in the study is elastic to exchange rate, agricultural export tax, Nigeria GDP, Nigeria population, and distance between Nigeria and United Kingdom. Thus, effective and efficient monetary and fiscal policies to monitor exchange and export tax in the economy and improved bilateral trade agreements will ensure a friendly macro-economic environment that will stimulate mutual benefits from agricultural trade for both partners. [ABSTRACT FROM AUTHOR]

The paper studies and argues for the fact that estimates of the tax burden of agricultural producers should be made, based on its comparison with tax potential. We have analysed various views on this financial and economic item, the procedure for its definition and calculation and the cases when it is applied. The significance of negative estimates of reducing the tax burden in the economy of farms through the application of special tax treatment, first and foremost the Single Agricultural Tax, was highlighted. We proposed the term "taxpayer effectiveness ratio" and developed a detailed specification on how to calculate it. Taxpayer effectiveness ratio demonstrates the differentiation of farm crops (groups of crops) and animal species, and we dare to assert that this allows us more effectively analyse the potential for optimizing the production structures. We also formulated a procedure for calculating the potentials of different taxes and insurance premiums, reduced into a series of their different combination in the context of tax and fiscal economic models. The information base for calculating these potentials was both the general economic and sectoral results of the activities of commodity producers, reflected in their annual accounting reports. Calculation procedures clearly demonstrate that labour costs play an excessively significant role in the formation of the total load-potential. We found a contradiction that adversely affects rural areas development, during the study. There are on the one hand, the scientific and technological development of agriculture, that caused of reduces labour costs, and on the other hand, the insurance-budget system of financing of the region, which needs to increase tax and insurance income to the budget. The application of the new indicator and its calculation can become an important tool for managing the efficiency of agricultural production. [ABSTRACT FROM AUTHOR]

We study how the enforcement of value-added tax (VAT) affects Chinese firms' evasion of payroll tax, which is collected by weakly empowered agencies. Using the central government's 2005 repeal of the agricultural tax to measure fiscal squeeze and subsequent enforcement effort of VAT collection, our instrumental variable estimation finds that the VAT enforcement leads to a significant increase in the payroll tax evasion. Examining firm heterogeneity and real responses suggests that increased payroll tax evasion mainly stems from cost optimization by small and cash-constrained private firms. Our paper echoes a growing literature to highlight the importance of understanding compliance spillover across taxes. [ABSTRACT FROM AUTHOR]

Agricultural production in greenhouses shows a rapid growth in many parts of the world. This form of intensive farming requires a large amount of water and fertilizers, and can have a severe impact on the environment. The number of greenhouses and their location is important for applications like spatial planning, environmental protection, agricultural statistics and taxation. Therefore, with this study we aim to develop a methodology to detect plastic greenhouses in remote sensing data using machine learning algorithms. This research presents the results of the use of a convolutional neural network for automatic object detection of plastic greenhouses in high resolution remotely sensed data within a GIS environment with a graphical interface to advanced algorithms. The convolutional neural network is trained with manually digitized greenhouses and RGB images downloaded from Google Earth. The ArcGIS Pro geographic information system provides access to many of the most advanced python-based machine learning environments like Keras – TensorFlow, PyTorch, fastai and Scikit-learn. These libraries can be accessed via a graphical interface within the GIS environment. Our research evaluated the results of training and inference of three different convolutional neural networks. Experiments were executed with many settings for the backbone models and hyperparameters. The performance of the three models in terms of detection accuracy and time required for training was compared. The model based on the VGG_11 backbone model (with dropout) resulted in an average accuracy of 79.2% with a relatively short training time of 90 minutes, the much more complex DenseNet121 model was trained in 16.5 hours and showed a result of 79.1%, while the ResNet18 based model showed an average accuracy of 83.1% with a training time of 3.5 hours. [ABSTRACT FROM AUTHOR]

The scholars like Ahmet Rifat, known as "Yaglikcizade", Semseddin Sâmi and Ali Cevad Bey take place among the important geographers and historians of the last Ottoman period. At the same time, these writers who took place among the intellectuals of the period had fulfilled an important mission by writing encyclopaedia. To day, they are still important writers for the new regional works in order to compare with the past. "Lugat-i Tarihiyye and Cografiyye" which had been written by Ahmet Rifat, known as Yaglikcizade, the work of Semseddin Sâmi "Kamusu'l-A'lam" and "History and Geography Dictionary of Memalik-i Osmaniyye" which had been written by Cevad Bey for the geographical areas in Ottoman territory have included important in formation about the places and names in the region of Diyâr-ı Bekr. In the works o f these writers, it is possible to find information about the boundaries of the region, the etymology of the names of places in the region, the historical and geographic al position of places, the demographical structure of them, the level of education, the belief of the folk, the annual taxes and the local agricultural products. This paper aims to provide comparative information about history, geography, culture, education, economy, belief and socio-demographic structure of Diyâr-ı Bekrregion in addition to the introduction about the works of the writers above [ABSTRACT FROM AUTHOR]

In the medieval and early modern era before the Industrial Revolution, the land and the people who cultivated land were the most important elements for the recruitment and feeding of the army of empires with traditional and dry farming economies. In agricultural empires where the cash system did not develop, taxes on agricultural products produced by the peasants on state lands were collected in kind. The salaries were also given in kind to the people in state service. While this system is known as thema, pronia, ikta, etc. in the agricultural empires in the Mediterranean basin, the Ottoman Empire used the name Tımar - System for this practice. According to the data in Tımar İcmal Book no 497; It has been revealed to whom and how much of the total revenues of istolni Belgrade Sanjak, one of the important kingdom centers of Hungary under Ottoman rule in 1570, was given as has, zeamet and tımar. As a result of this study, it is understood that all elements of the Tımar System was observed in istolni Belgrade Sanjak and the system was also implemented as the state officials and soldiers were paid dirlik/salary from the related banner according to their rank. [ABSTRACT FROM AUTHOR]

Following the death of Emir Timur, no political unity was established among the Turkistan Turks. To this end, the Baburs and Uzbek Sibanis struggledfor power. However, the struggles for this cause also remained inconclusive, leading to the establishment of theKhanate of Bukhara (1599-1685), Khanate of Khiva (1704-1920) and Khanate of Kohand (1710-1876), which were called as the Turkistan khanates. Many institutes in these khanateswere inherited to them from the Turkish states that had been established in the region long before their time. One of the institutes they inherited from the Salafi Turkish states was the financial organization. It is seen that the essence of the financial organization of the Turkistan khanates was taxes. Accordingly,they collected various taxes from agricultural products of farmers, herd owners, merchants and traders taking long journeys, people selling and buying in market places, all kinds of goods entering or transiting through territoriesunder the administration of khanates and from people in case of emergency. In this study, it was aimed to examine the tax terminology such as alġāt, alġut, alu birü, atlanu, alġāt, alġut, alu birü, atlanu, bāc, barsbān sıyı, başpūlı, bįgār, cerįb, cerįbāne, çemen, çerü, çihil-yek, dūd u revānāt, ħarāç, ħarc, ĥaşar, ħazįnaçilıķ, ķaçu, ķazan ħarcı, ķazan pūlı, ķazu~ķażu, ķonalġa, kömek pūlı, kütvel alımı, māl, māl u cihat, mįr-āb alımı, maǾunāt-ı sulŧānį, Ǿöşr, pilecāt, pįşkeş, rāhdārlıķ, salġut, saverį, ser-i merd, süysün, tamġa, tamġa ücresi, ŧanābāna, tekālįf-i dįvānį, tüşü, ulaġthatwere involved in the financial structure of the Turkistan khanates based on documents concerning the Turkistan khanateswhich were published by W. Wood, Yuri Bregel and Jannatkhon Asqarova, in terms of philology in a historically comparative way. The codes-Hin-T: Hive ‘İnâyet-nâme-i ‘âlî-Turkish, Hive Decree-Turkish- which were chronologically ordered and given according to their field and correspondence type by the afore-mentioned Turcologists, were adhered. [ABSTRACT FROM AUTHOR]

The aim of the paper is to analyze the taxation of agricultural land in the Slovak Republic with a focus on arable land, hop gardens, vineyards, orchards, permanent grassland and to propose measures that could contribute to the adjustment of tax rates in the future. Tax decentralization has been taking place in Slovakia since 2004, thus strengthening the tax competences of local municipalities in the field of property tax. The following factors are decisive in determining the tax on agricultural land by the local government: the value of the taxable land, the tax rate and the tax administrator's ability to raise the tax rate to a maximum of 5 times the base rate declared by law. Tax administrations use the legal options and increase tax rate in multiples, which positively affects their financial budget. The persisting high tax burden on agricultural land in some municipalities increases the cost and reduces the profitability of farms. [ABSTRACT FROM AUTHOR]

The introduction of an ad valorem tax can lead to an increase in the tax burden on real estate. There are concerns that this increase will be large and widespread. Before undertaking any actual actions related to the real estate tax reform, pilot studies and statistical analyses need to be conducted in order to verify the validity of those concerns and other aspects regarding the replacement of a real estate tax, agricultural tax and forest tax with an ad valorem tax. The article presents results of research on the effectiveness of the classification of real estate into a group at risk of an increase of tax burden with the use of the k-nearest neighbors method. The main focus was to determine the size of a real estate set (training data set) on the basis of which classification is conducted, as well as on the efficiency of that classification, depending on the size of such data set. [ABSTRACT FROM AUTHOR]

The abolition of Agricultural Tax in 2005 was a major policy of the early Hu–Wen administration. But how and why did it happen? Drawing on abundant media reports, archive documents and internal speeches by key policymakers, as well as on the author's interviews, this article argues that this reform was pushed through (the "how") by "principle-guided policy experimentation" with origins in the period of Jiang Zemin's leadership. Not only does this show policy continuities from the Jiang–Zhu era into the Hu–Wen period, it also reveals a different process of policy experimentation from that identified by Sebastian Heilmann in the economic policy arena. Under principle-guided policy experimentation, Chinese central decision makers first reached consensus on the principle of the Rural Tax and Fee Reform (RTFR) drawing on policy learning from prior bottom-up local experimentation, and then formulated and implemented an experimental programme from the top-down, funding it in order to encourage local governments to participate. The evidence suggests that international, political (rural instability), economic and fiscal considerations came to explain leaders' decisions (the "why") on tax reform as much as their individual preferences. [ABSTRACT FROM AUTHOR]

The Hu–Wen era has been characterized as a "lost decade" for economic and political reform, but a "golden era" in terms of economic growth and political stability. Yet, relatively little attention has been paid to the social policies introduced during Hu and Wen's decade in power. These important policies, however, abolished agricultural taxes, extended health insurance, pensions and income support to almost all rural as well as urban residents, and built a civic welfare infrastructure to address migrants' grievances. These policies, some of which were developed under the preceding Jiang Zemin and Zhu Rongji leadership, were introduced for a complex mix of reasons. Their aim was not only to reduce inequalities but also to stimulate domestic consumption and sustain economic growth, offset the effects of China's entry to the WTO and the global recession of 2008, and maintain social stability. They were the product of domestic bureaucratic politics and experimentation. They were also strongly influenced by China's integration into the international economy, as well as by international governmental and non-governmental organizations and the ideas they introduced into China's domestic policy networks. Although Hu–Wen era social policy reforms had only limited effects on reducing income inequality and involved complex politics, they did establish for the first time entitlements to social security and safety nets for all China's population. [ABSTRACT FROM AUTHOR]

Taxation is involved in all areas of life, economic, social and cultural. These sides are permanently correlated, interconnecting each other, inducing specific behaviors, each at the level of the other. The importance of the studied theme lies in this interdependence of the areas of control. The fiscal measures do not determine strictly economic characteristics, but they produce more or less profound social and cultural changes. Human actions, in general, take place with a certain direction, duration and intensity. The direction is established, most of the times, according to the objectives pursued, and the other two instruments, the duration and the intensity are relatively clear. The same aspects are also within the framework of taxation, the objectives are intensively pursued and are foreseen with certain periods of time. These, the objectives, are different from one period to another, changing both in intensity and duration. This is why it is very important to know what their effects are on the economic and social field, because they are created by the public power in order to positively affect both subjects, the state budget and the taxpayers. [ABSTRACT FROM AUTHOR]

Agricultural sector has its own specificities that are a prerequisite for lower and unstable incomes compared to other sectors of the economy The taxation of the agricultural incomes has a specificity for Bulgaria as well as for other European countries. This article analyzes the two different approaches in the tax policies of selected European countries and Bulgaria for reducing tax burden of the farmers. The aim of the current investigation is to compare taxation and to outline the common features and differences in the taxation of the farmer natural person in the different countries. The tax legislation in most European countries including Bulgaria provides specific regulation of agriculture income in order to relieve the tax burden or bookkeeping. We conclude that the tax instruments and reliefs are an effective prerequisite for reducing the huge gap in income levels from agriculture compared to those of other sectors of the economy. [ABSTRACT FROM AUTHOR]

The indifference and dereliction of Pakistan's legislators in formalizing an agricultural tax regime has unequivocally induced critical structural weaknesses in the fiscal machinery. Addressing the concern, the study has analysed the impact of agriculture taxes on the share of agriculture GDP of Pakistan and empirically investigated the long run relationship between the variables using time series data for last 23 years. It was empirically evaluated that increase in agriculture taxes led to a decrease in agriculture share of GDP. 1% increase in in the level of agricultural income tax decreased share of GDP by 0.073%. Whereas increase in land tax revenue had a significant positive effect on the agriculture share of GDP. Exempting agriculture income tax would give respite to agriculture community as done in china, where zero agriculture income tax was applied in practical. However, if income tax must be made functional then that tax rates should be revised in accordance with the income potential of agriculture lands; large land holdings be taxed, shares of the collected tax at district level should be spent on provision of local services which, in return, would help farmers increase income leading to higher income tax revenue. [ABSTRACT FROM AUTHOR]

The indifference and dereliction of Pakistan's legislators in formalizing an agricultural tax regime has unequivocally induced critical structural weaknesses in the fiscal machinery. Addressing the concern, the study has analysed the impact of agriculture taxes on the share of agriculture GDP of Pakistan and empirically investigated the long run relationship between the variables using time series data for last 23 years. It was empirically evaluated that increase in agriculture taxes led to a decrease in agriculture share of GDP. 1% increase in in the level of agricultural income tax decreased share of GDP by 0.073%. Whereas increase in land tax revenue had a significant positive effect on the agriculture share of GDP. Exempting agriculture income tax would give respite to agriculture community as done in china, where zero agriculture income tax was applied in practical. However, if income tax must be made functional then that tax rates should be revised in accordance with the income potential of agriculture lands; large land holdings be taxed, shares of the collected tax at district level should be spent on provision of local services which, in return, would help farmers increase income leading to higher income tax revenue. [ABSTRACT FROM AUTHOR]

The main aim of this paper is to identify differences between Polish communes as regards their revenues from property taxes. To this end, we distinguished and described types of communes with similar configurations of features under analysis (incomes from real property tax, agricultural tax and forest tax). In the research procedure, we applied methods of multidimensional analysis, with particular emphasis on cluster analysis. The research was conducted on the basis of aggregated (to eliminate random fluctuations) values of income from properties in the years 2013-2015. On the basis of typological classification, we distinguished six clusters (groups) of communes of different quantitative characteristics of budget revenues from property taxes. We identified specific regularities in the distribution of the distinguished commune types. [ABSTRACT FROM AUTHOR]

By linking provincial pesticide usage reports from several Chinese statistical yearbooks (1998-2011) with the Chinese Longitudinal Healthy Longevity Survey (1998-2011), this study provides new evidence that pesticides adversely affect health outcomes via drinking water exposure. We follow a difference-in-difference-in-differences framework to compare health outcomes between people who drink surface water and ground water in regions with different intensities of rice pesticide use before and after 2004, when China shifted from taxing agriculture to subsidizing agricultural programs. The results indicate that a 10% increase in rice pesticide use unfavorably alters a key medical disability index (Activities of Daily Living or ADL) by 1% for rural residents 65 and older. This is equivalent to 2.13 and 0.64 million dollars in medical and family care costs, respectively. Further, we provide suggestive evidence of an intergenerational transfer of caring burden by showing pesticide use reduces out-migration of the offspring in affected households. The results are robust to a variety of robustness checks and falsification tests. [ABSTRACT FROM AUTHOR]

The paper addresses the influence of various types of taxes on changes in differential (Ricardian) land rent, and the economic performance of agricultural producers. Labour and capital taxes lead to higher prices for agricultural products, causing a decrease in consumer demand and lower income for agricultural producers (mostly utilizing marginal land). A polynomial single-product model has been used to demonstrate that reducing the tax burden on agricultural producers - specifically taxes on labour and capital - will result in increases in differential land rents on the average and relatively better plots, and/or the emergence of the rent on the marginal land. Thus, substituting labour and capital taxes for land/property taxes reduces the overall tax burden of agricultural producers on marginal lands. [ABSTRACT FROM AUTHOR]

The subject of the study was the principles of land estimation used for the purpose of consolidation proceedings, as they are applied in Poland. The work examines the legal conditions relating to the estimation of land for the purposes of consolidation. Documents prepared in the years 2005-2017 concerning land estimation (resolutions of the consolidation participants, and protocols from the value estimates) have been collected for 41 consolidated sites, located in 28 districts of 11 voivodships (regions). A survey was conducted among the surveyors-designers of the consolidation proceedings, consisting of 19 questions. In the current year, the co-author of the present article was present at meetings of consolidation proceedings' participants, convened in order to determine the rules for estimating land value on two sites located in different regions, and the material she collected during those meetings was used in the article. The collected data were subjected to an analysis, which showed that within Poland there is no homogeneity in the method of estimating land value for the purpose of consolidation proceedings, and that the method used to determine the value of land, taking into account the 1-hectare estimated rate, and the price of 1dt of rye grain, according to the provisions of the agricultural tax, is incompatible with the principles for the valuation of agricultural real estate, as specified in the law on real estate management. [ABSTRACT FROM AUTHOR]

Recent research on authoritarian regimes argues that they provide public goods in order to prevent rebellion. This essay shows that the ‘threat of rebellion’ alone cannot explain Chinese party-state policies to extend public goods to rural residents in the first decade of the twenty-first century. Drawing on theories of policy making, it argues that China’s one-party regime extended public goods to the rural population under the influence of ideas and policy options generated by policy communities of officials, researchers, international organisations and other actors. The party-state centre adopted and implemented these ideas and policy options when they provided solutions to external shocks and supported economic development goals. Explanations of policies and their outcomes in authoritarian political systems need to include not only ‘dictators’ but also other actors, and the ideas they generate. [ABSTRACT FROM AUTHOR]

Purpose China has shifted its agricultural policy from tax agriculture to support it. The purpose of this paper is to examine the agricultural policy changes of China in recent years, focussing on the support policy. China supports its agriculture sector through tax elimination, area payment and input subsidy. In this paper, the author intends to evaluate China’s agricultural support policy effect with a modified policy evaluation model (PEM).Design/methodology/approach The author modifies PEM used by OECD to estimate the effects of these support policies on production and farmer’s income.Findings The main findings are input subsidy policy has more effect than area payment policy in general; input subsidy policy has more effects on production while area payment has more effects on farmer’s income; and the sensitivity analysis further indicates that input subsidy policy has more influence than area payment as regarding production impact ratio, while area payment has more influence on income impact ratios.Practical implications Based on these findings, when it comes to the support policy in terms of area payment and input subsidies only, the author puts forward the following policy implications: to increase input subsidy in budgets and expand the covering scope, and to continue implementing area payment policy with more budgets. However, support policies playing an important role in improving production efficiency and marketing support should be given priority.Originality/value The main contributions of this paper are modifying the OECD PEM to China’s conditions; and quantifying China’s agricultural policy effects. [ABSTRACT FROM AUTHOR]

It is well known that farming has always been risky. The income obtained in agriculture may differ from year to year because of its dependence on the climatic and soil conditions and because of the output prices. Also, the taxation has an influence too on the income, too. Although, both Romania and the United Kingdom are member states of the European Union, the taxation varies, so, the point of this study is to show the differences between the taxes applied on annual income in agriculture in this two countries, attempting to discover recommendations for a better performance, where needed. The conclusions drawn will reveal which agricultural system is more efficient, but also the benefits for the farmers from the both countries. [ABSTRACT FROM AUTHOR]

This study develops a stylized theoretical model wherein local fiscal pressure induces policy distortions and thereby reducing the energy efficiency (EE) in firms in the manufacturing sector. Combined with local government behavior and the response of firms, we propose two possible channels: the factor substitution effect and pollution compensation effect. To test theoretical predictions, with large and unique firm-level data, we adopt a difference-in-difference (DID) approach to identify the causal effect of local fiscal pressure on EE using the agricultural tax abolition reform of China as a quasi-natural experiment. The study finds robust and consistent evidence that severe local fiscal pressure caused by agricultural tax reform has significantly reduced the EE in firms in the Chinese manufacturing sector. Specifically, Chinese local governments spurred industrial development by distorting energy prices to ease fiscal pressure, which led to reduced EE through factor substitution. Pollution compensation reinforces the factor substitution effect, further worsening energy efficiency. Our findings are deemed robust after controlling for the parallel trend test, placebo test, influences of measurement error, and other estimation issues. Finally, we provide new and detailed policy implications for China's future fiscal system reforms and energy market reforms to avoid unintended consequences. • The reform of agricultural tax caused severe local fiscal pressure. • Government have strong incentives to expand production and increase tax revenue. • Energy price distortion leads to overuse of energy and lower energy efficiency. • Fiscal pressure negatively impact the firms' energy efficiency. • Energy efficiency loss is an unintended outcome of agricultural tax reform. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to estimate the impact of Internal Revenue Code cost recovery provisions – Section 179 and “bonus depreciation” – on farm capital investment. Design/methodology/approach – The authors construct a synthetic panel of data consisting of cohorts of similar farms based on state and production specialization using the USDA’s Agricultural Resource Management Survey for years 1996-2012. Employing panel data methods, the authors are able to control for time-invariant fixed effects, as well as the effects of past investment on current investment. Findings – The authors estimate statistically significant investment demand elasticities with respect to the Section 179 expensing deduction of between 0.28 and 0.50. A change in bonus depreciation, on average, had little impact on capital investment. Practical implications – The estimates suggest there is a modest effect of the cost recovery provisions on investment overall, but a stronger effect on farms that have more than $10,000 in gross cash farm income. There are other implications for the agricultural sector: the provisions may encourage technology adoption with its associated benefits, such as reduced cost of production and improved conservation practices. On the other hand, the policy could contribute to the growing concentration in production as large commercial farms expand their operated acreage to take advantage of increasingly efficient physical capital. Originality/value – To the authors’ knowledge, this is the first research to use a nationally representative dataset to estimate to impact of Section 179 and “bonus depreciation” on farm investment. The findings provide evidence of the provisions’ impact on farm capital purchases. [ABSTRACT FROM AUTHOR]

The paper aimed to present the results of a meeting and discussion with many farmers about their business and the agricultural association they are dealing with. These discussions were focused mainly on the agricultural association of the Romanian farmers, about its objectives, activities, production and agricultural products and food products and economic efficiency. The research work was based on a Field Survey, using the questionnaires designed in advance including a list of questions destined to identify the situation of farmers between whose age was between 25 and 45 years. The two young farmers have been the interviewees included in the target group who answered the questions. The conclusions presented in this study emphasized the aspects regarding the collaboration within the association in order to achieve the production and products, how problems are solved and performance is achieved. [ABSTRACT FROM AUTHOR]

One important characteristic in the development and evolution of modern Chinese taxation system was the transition from traditional tax system to modern tax system. As a modern industrial and commercial tax introduced from the West, business tax should to be checked and collected directly by tax collecting organs set up by the government. But in the process some traces or marks of traditional tax system still remained. The development and evolution of the business tax collecting system had experienced changes from the great prevalence of business tax collected by business groups on behalf of the tax authorities and business tax farming, to the gradual takeover of the power of tax collection by the government to exercise direct check and collection while complemented by commissioned collection by county government or other agents, and finally to the mixed simplified check collection. These changes of the business tax collection system resulted from the struggle of the government with the business circle under the concept of reducing tax collection cost and risk and based on the control power of the government itself. This explains that China's tax collection system in its advance to modernization has been to face a difficult choice between tradition and modernization, ideal and reality. [ABSTRACT FROM AUTHOR]

The abolition of agricultural taxes (AAT) (2005–2006) significantly changed the workload, finance, authority and functions of village governments. In agricultural regions, village cadres had their agendas reset, with the top priority switching to the search for new revenues through “attracting investment” (zhaoshang yinzi). This new agenda fits perfectly with the demands of township governments. Facing an even worse fiscal crisis, township governments attempted to cover up their deficits using village revenues. The shared stake in increasing revenue has resulted in the convergence of the functions of township and village authorities. However, the change in the function of village governments has increased the disengagement between cadres and villagers. [ABSTRACT FROM PUBLISHER]

The present study estimates the farmers' willingness to switch to organic agriculture by using the one-and-one-half-bound dichotomous choice contingent valuation method. We survey 200 farmers in the Kwangsi-myeon, Yesan-gun (Chungnam, Korea) and ask them at what revenue level (based on a 40 kg bag of eco-friendly rice) they would be willing to switch from the conventional agricultural methods to organic agricultural methods. The Turnbull model, a non-parametric method, was then used to estimate the willingness to switch to organic agriculture. The presented results show that farmers would be willing to convert to organic agriculture if their revenues were increased to 107 369-109 230 KRW per bag from the reference value of 60 000 KRW. [ABSTRACT FROM AUTHOR]