GLOSSARY 4

I. INTRODUCTION 5

II. LITERATURE REVIEW 7

  Tax Policy 7

  Tariffs 9

  Subsidies 9

III. AGRICULTURE AND FORESTRY TAX DATABASE 10

  Coverage and Construction 10

  Summary of Contents 12

  Prevalent Income Tax Measures 14

  Prevalent Indirect Tax Measures 16

  Environmental Tax Measures 18

IV. AGRICULTURE AND FORESTRY TAX EXPENDITURE ESTIMATES 19

  Import Tariffs 22

V. CONCLUSIONS AND AREAS FOR FURTHER RESEARCH 24

  Summary of findings 24

  Areas for Further Research 26

ANNEX A – DATABASE CONSTRUCTION 29

REFERENCES 30