文章基本信息

标题：Taxes, Tax Subsidies and the Impact of Trade Agreements
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作者：Perry, Gregory M.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1995
页码：155-163
出版社：Food Distribution Research Society
摘要：Tax subsidies are an often overlooked method by which government subsidises agriculture. An examination of tax policies in Australia, Canada, Germany and the United States reveals several different tax subsidies provided to farmers in these countries. Most of these subsidies are in theory subject to reduction under GATT. For various reasons, however, most tax subsidies are not included in subsidy measures. Failure to include these kinds of subsidies in AMS measures could encourage their proliferation among countries desiring to continue agricultural subsidies.