Agricultural taxation under structural adjustmentAgricultural taxation under structural adjustment
Alexander H. Sarris
University of Athens
Athens, Greece
Policy Analysis Division
FAO Economic and Social Policy Department
The designations employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organization of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.
M-65
ISBN 92-5-103575-X
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© FAO 1994
Chapter one: The terms of trade of agriculture
Chapter two: Means of agricultural taxation
Chapter three: A macro model of the agricultural terms of trade and taxation
Chapter four: Institutional assumptions and adjustment of the economy
Chapter five: Taxation and the surplus under fixed exchange rates
Chapter six: Taxation and the surplus under flexible exchange rates
Chapter seven: Fixed exchange rate and import taxation and the surplus under rationing
Chapter nine: Structural adjustment policies, parallel markets and economic surplus
Chapter ten: Other issues of agricultural taxation
Chapter eleven: Summary and concluding remarks
Appendix A - Tables: Characteristics of the least developed economies in 1989
Appendix B: Equations of the model in level and differential form