Godinho, Maria de Lurdes Ferro; Coelho, Maria Leonor … - European Association of Agricultural Economists - EAAE - 2005
data. In addition, the experience of agricultural taxation in Portugal in the context of the ongoing policy debate about … farm income. The different measures to estimate farm income are explained for the various taxation regimes. … the tax structure and tax reform affecting agricultural producers is addressed for different categories of farms. The …