The aim of the study was to review the policy instruments under the framework of the European Agricultural Fund for Rural Development (EAFRD), 2007-13, by: • reviewing intervention rationales and instruments and their use against the objectives, priorities and key actions in the EU Strategic...

Economists have rarely considered the implications of taxation systems for the agricultural sector. Management specialists and accountants have usually approached theissue from the perspective of how farmers and landowners can avoid it. Little has been written on the extent to which the special...