FARMING, in Taxation

in the history of taxation, collection of taxes through private contractors. Usually, the tax farmer paid a lump sum to the public treasury; the difference between that sum and the sum actually collected represented his profit or loss. Although tax farming is no longer practiced, it was common in the cities of ancient Greece and in republican Rome, where the collection of direct taxes was farmed out to publicans; in the Roman Empire only indirect taxes were farmed. In the past, tax farming was practiced in most countries of Europe and Asia. In England the system was tried briefly but played no important part. It was most fully applied in France after 1681, when Jean Baptiste Colbert founded the general farms as an agency of royal administration. The collection of certain indirect taxes was leased by the king to the company of farmers general, a chartered body of 40 financiers (at one time they numbered 60) that guaranteed a fixed sum of revenue in advance. Popular hatred soon developed against the huge profits and extortionist practices of the farmers general, whose organization was abolished (1791) in the French Revolution; some 30 former members of the farm—Antoine Lavoisier among them—were guillotined in the Reign of Terror.

See G. T. Matthews, The Royal General Farms in Eighteenth-Century France (1958).

____________________

The Columbia Encyclopedia, Sixth Edition Copyright© 2004, Columbia University Press. Licensed from Lernout & Hauspie Speech Products N.V. All rights reserved.

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Questia Books and Articles on: Farming in Taxation
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books on: Farming in Taxation  - 1691 results

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1.
Taxation and Economic Development in Tropical Africa
Book by John F. Due; M.I.T. Press, 1963
Subjects: Taxation--Africa, Sub-Saharan
...because of the low incomes; even in Ghana and Nigeria, most people are barely above the subsistence farming level. References on income taxation are to be found at the end of Chapter 4. ____________________ 5 Africans were not...
2.
Taxation without Representation in Contemporary Rural China
Book by Thomas P. Bernstein, Xiaobo Lu; Cambridge University Press, 2003
Subjects: China--Politics And Government, Tax Incidence--China, Taxation--China
...collective finance, land, and taxation. This campaign disovered 153...incomes paid at higher rates than farming families. The poorest families...exemptions. This progressive taxation scheme overcame at least some...reform reduced the bias against farming, for in many places farming...
3.
Taxation in American States and Cities
Book by Richard T. Ely; T.Y. Crowell, 1888
Subjects: Municipal Finance--United States, Taxation, Taxation--United States
...greatly exceeds that of farming implements, the value...87,567. A paper on "Taxation in Alabama," by Mr...implements is the fact that farming implements to the value of $25 are exempt from taxation, and the home-made...
4.
Peasants versus City-Dwellers: Taxation and the Burden of Economic Development
Book by Raaj K. Sah, Joseph E. Stiglitz; Clarendon Press, 1992
Subjects: Cities And Towns--Developing Countries--Growth, City Dwellers--Taxation--Developing Countries, Developing Countries--Economic Conditions, Developing Countries--Economic Policy, Income Distribution--Developing Countries, Rural Development--Developing Countries, Rural Poor--Taxation--Developing Countries, Taxation--Developing Countries
...cross 5-6 and optimal taxation 31 elasticity of supply: of labour 5 and optimal taxation 31 elasticity, price...analysis equivalence, in taxation 20-1 , 91 Erlich, A...taxes 21 extended family farming 23 , 33-4 , 103-4...
5.
Taxation and the American Economy: An Economic, Legal, and Administrative Analysis
Book by William H. Anderson; Prentice-Hall, 1951
Subjects: Taxation--United States
...incorporated and unincorporated. The taxation of corporations presents no...identified in the economy. The taxation of unincorporated business...repair shop a business? Is farming a business? The task of drawing...Tax Association on Federal Taxation of Corporations , 1933, p...
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journal articles on: Farming in Taxation  - 583 results

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1.
"The Rupee Disease": Taxation, Authority, and Social Conditions in Early Colonial Uganda
Journal article by Michael W. Tuck; The International Journal of African Historical Studies, Vol. 39, 2006
Subjects: Agreements, Changes, Political power, Society, Taxation
"The Rupee Disease": Taxation, Authority, and Social Conditions...provision of the Uganda Agreement: taxation, and the resultant monetization of...as being such a dramatic change. Taxation and Ruling Authority in the Uganda...
2.
Tax Policy and Swine Production in Iowa, United States
Journal article by Barbara J. Dilly; Journal of Ecological Anthropology, Vol. 10, 2006
Subjects: Competition, Corn, Data collection, Decision making, Drinking water, Environmental economics, Environmental protection, Farmers, Farming, Farms, Farmworkers, Hogs, Iowa, Natural resources, Relief provisions, Risk capital, States, Tax base, Tax benefits, Taxation, Taxpayers, Water quality, Wildlife conservation
...places higher burdens of taxation on remaining residents...agricultures of family farming and corporate agribusiness...family farmer engages in farming to form and protect...scale diversified family farming, which is highly important...exempting manure pits from taxation. Further, a tax paid...
3.
Dixie: Evolution and Its Effect on Rural Special Education
Journal article by Belva C. Collins; Rural Special Education Quarterly, Vol. 27, 2008
Subjects: Coal industry, Coal mining, College students, Distance learning, Farming, Labor force, Mining industry, Municipal government, Poverty, Secondary school students, Special education, Taxation, Wealth
...South Carolina and Georgia Low Country, farming the land and producing fresh produce sold...mountains of North Carolina. Once the farming terrain of rugged mountaineers who descended...has a headquarters in the unlikely rural farming town of McKee, KY, while the Appalachian...
4.
Taxing the Poor: The Politics of Income Taxation in Ireland
Journal article by Niamh Hardiman; Policy Studies Journal, Vol. 28, 2000
Subjects: Income tax--Ireland, Ireland--Tax policy, Tax incidence--Ireland, Tax reform--Ireland
...Poor: The Politics of Income Taxation in Ireland by Niamh Hardiman Income...sector during the 1980s. 6 The taxation of farming and self-employed incomes has...1993). Among these reforms, taxation of self-employed was put on...
5.
King John's Tax Innovations - Extortion, Resistance, and the Establishment of the Principle of Taxation by Consent
Journal article by Jane Frecknall Hughes, Lynne Oats; The Accounting Historians Journal, Vol. 34, 2007
...Establishment of the Principle of Taxation by Consent by Jane Frecknall...innovative, and often severe, taxation measures implemented during...classifiable as taxes. For example, farming the royal domain could appear...significant of these forms of taxation, highlighting the changes...
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magazine articles on: Farming in Taxation  - 173 results

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1.
Farming on the Fringe
Magazine article by Jeff Onsted; The Next American City, 2006
Subjects: Competition, Contracts, Environmental economics, Farmers, Farming, Farms, Farmworkers, Landowners, Market value, Opportunity costs, Property taxes, Rural sociology, Tax assessments, Tax revenues, Taxation, Urban areas
Farming on the Fringe by Jeff Onsted WHEN MOST...throughout the states Central Valley. Farming is somehow associated more with the Midwest...Californias disappearing farmland. Improved farming methods and greater labor productivity...
2.
Tax Farming Sows Seed of Discontent
Magazine article by Llewellyn H. Rockwell Jr.; Insight on the News, Vol. 10, March 28, 1994
Subjects: Tax collection--Laws, regulations, etc., Taxation--Economic aspects
Tax farming sows seed of discontent by Llewellyn H...practice of private tax collection, or "tax farming," dates back at least to ancient Greece...in Egypt, he too institutionalized tax farming. Collectors guaranteed a certain amount...
3.
Tax Relief for Organic Growers
Magazine article by Jason Mark; E, Vol. 17, July 2006
Subjects: Health foods industry--Taxation, Natural foods industry--Taxation, Organic farming--Taxation, United States. Department of Agriculture--Tax policy
...turn away from chemical-intensive farming, countries around the world are adopting...farms cant compete in the high-tech farming that dominates American agriculture. Marqusees hope is that organic farming--which is more labor intensive since...
4.
Food Security in Cuba
Magazine article by Sinan Koont; Monthly Review, Vol. 55, January 2004
Subjects: Cuba--Agricultural policy, Cuba--Economic policy, Food supply, Food supply--International aspects, Food supply--Management, Organic farming, Organic farming--Statistics
...small farmers and preferential taxation in the farmers markets of the...forced change from conventional farming practices to organic farming. Cut off from favorable trade...become a gigantic laboratory for farming without petroleum and petroleum...
5.
Radical Tax Reform: The Tax System Is Unfair and Inefficient, and Fails to Generate Enough Revenue to Cover Government Expenditures. Here's How to Fix That
Magazine article by Maya Macguineas; The Atlantic Monthly, Vol. 293, January 2004
Subjects: Tax law, Tax law--Interpretation and construction, Tax reform, Tax reform--Analysis, Tax reform--Methods, Tax reform--Social aspects, United States--Taxation
...exempted Internet commerce from taxation, thereby depriving states...benefits--are sheltered from taxation by exemptions, deductions...productive. If we stopped treating farming--to take just one example...through bequests largely escape taxation. But the estate tax in its...
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newspaper articles on: Farming in Taxation  - 142 results

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1.
Farming Sees Red on Diesel Tax Hike; EC PLANS TO REMOVE RED FUEL EXEMPTIONS
Newspaper article; Daily Post (Liverpool, England), April 12, 2011
Subjects: Agricultural industry--Planning, Agricultural industry--Reports, European Union. European Commission--Planning, European Union. European Commission--Reports, Fuel--Planning, Fuel--Reports, Fuels--Planning, Fuels--Reports, Taxation--Reports
...can apply a level of taxation down to zero on energy...forestry, and fish farming sectors. However farmers...no such anomalies in taxation exist. One said...states to exempt the taxation of biofuels should be...said. Mary James said farming had already made large...
2.
NBA Fights Plans to Cut Back Beef Import Tariffs; Farming
Newspaper article; The Journal (Newcastle, England), June 16, 2008
Subjects: Agricultural industry--International trade, Agricultural industry--Planning, Agricultural industry--Taxation, Beef industry--International trade, Beef industry--Planning, Beef industry--Taxation, Beef--International trade, Beef--Planning, Beef--Taxation, European Union. European Commission--Planning, European Union. European Commission--Taxation, Tariffs
NBA Fights Plans to Cut Back Beef Import Tariffs; Farming. Byline: Sam Wood THE NATIONAL Beef Association (NBA) has joined with farming bodies across Europe in an attempt to get the European Commission to scrap plans to reduce beef import tariffs...
3.
Bitter Truth about the Rising Price of Your P; Tax Hike and Farming Crisis Add to Costs
Newspaper article; South Wales Echo (Cardiff, Wales), May 10, 2008
Subjects: Agricultural industry--Economic aspects, Agricultural industry--Taxation, Agriculture--Taxation, Taxation
...Bitter Truth about the Rising Price of Your P; Tax Hike and Farming Crisis Add to Costs. Byline: Katie Norman A WORLDWIDE malt...increase prices by about 5p per pint because of challenging farming conditions for malt-growers and increased fuel and utility...
4.
Farming: Rents and a VAT Conundrum; LEGAL VIEW
Newspaper article; The Journal (Newcastle, England), January 17, 2009
Subjects: Agricultural industry--Taxation, Landlord and tenant, Landlord-tenant relations, Rents (Property), Value-added tax
Farming: Rents and a VAT Conundrum; LEGAL VIEW. Byline: CHRISTOPHER HEWITT ARECENT case on the meaning of rent under the Agricultural...
5.
Resilient Farming Sector Must Face Up to Future Challenges
Newspaper article; The Journal (Newcastle, England), December 30, 2009
Subjects: Agricultural industry--International trade, Agriculture--International trade
...comparison with non-farming businesses. As for...suggested earlier, farming has avoided the worst...last week. Increased taxation, coupled with spending...succession and capital taxation. An awareness of how...across nine different farming units, many of which...
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encyclopedia articles on: Farming in Taxation  - 13 results

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1.
Farming , in Taxation
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2009
FARMING , in taxation in the history of taxation , collection of taxes through private contractors...sum actually collected represented his profit or loss. Although tax farming is no longer practiced, it was common in the cities of ancient Greece...
2.
Farming the Taxes
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2009
FARMING THE TAXES see farming , in taxation. ____________________ Copyright 2009 Columbia University Press. Used with the permission of Columbia University Press. All rights reserved.
3.
France
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2009
...nobles. Taxes, although onerous, were raised inefficiently and inequitably, partly by the farmers general (see farming , in taxation), partly by the state. Commerce, based on mercantilism , was hampered by restrictive regulations, monopolies...
4.
Agrarian Reform
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2009
...institutions, including credit, taxation, rents, and cooperatives...all land partly through state farming, but mainly through collective farming under state control) as a...farmers to blacks who had little farming experience and inadequate equipment...
5.
China
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2009
...taxes and fees have increasingly made farming an unprofitable occupation, and because...land use rights. Except for the oasis farming in Xinjiang and Qinghai, some irrigated...reestablished, public works constructed, taxation modified and equalized, and land redistributed...
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