文章基本信息

标题：Sales and Excise Taxes: Estimating Agricultural Payments & Subsidies
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作者：Perry, Gregory M. ; Nixon, Clair J.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1997
期号：SUPPL
出版社：Food Distribution Research Society
摘要：The GATT agreement clarified many issues concerning direct farm payments and whether they should be considered subsidies. Not directly addressed in the GATT agreement are tax subsidies, where the benefit is harder to identify and measure. This paper focusses on sales and excise taxes as a subsidy source to U.S. farmers.