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Topic: Tax farming

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	Tax - Wikipedia, the free encyclopedia
		A tax (also known as a "duty", or Zakat in Islamic economics) is a financial charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (e.g., tribes, secessionist movements or revolutionary movements).
		An important feature of tax systems is whether they are proportional tax (the tax as a percentage of income is constant over all income levels), progressive tax (the tax as a percentage of income rises as income rises), or regressive tax (the tax as a percentage of income falls as income rises).
		A carbon tax is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels and natural gas.
	en.wikipedia.org /wiki/Tax (6009 words)

	Tax farming - Wikipedia, the free encyclopedia (Site not responding. Last check: 2007-11-07)
		Tax farming, occurring historically in Egypt, Rome, Great Britain, France, the Greater Middle East and Greece, was the principle of giving the responsibility of tax collection to citizens or groups, rather than the government.
		Tax farms (portions of land) would be granted to those who had distinguished themselves in the military or bureaucracy.
		Clearly such a system is open to abuse and corruption and the system of tax farming is usually seen as one of the causes of the French Revolution of 1789.
	en.wikipedia.org /wiki/Tax_farming (278 words)

	A History of Taxation
		To insure that citizens were not avoiding the cooking oil tax scribes would audit households to insure that appropriate amounts of cooking oil were consumed and that citizens were not using leavings generated by other cooking processes as a substitute for the taxed oil.
		Taxes during 14th century were very progressive; The 1377 Poll tax noted that the tax on the Duke of Lancaster was 520 times the tax on the common peasant.
		The tax was repealed in 1872 and in its place was installed significant tariff restrictions that served as the major revenue source for the United States until 1913.
	www.taxworld.org /History/TaxHistory.htm (1794 words)

	farming on Encyclopedia.com
		FARMING [farming] in the history of taxation, collection of taxes through private contractors.
		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.
		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.
	www.encyclopedia.com /html/f1/farming.asp (539 words)

	Ga. Ag in the 21st Century -- UGA CAES (Site not responding. Last check: 2007-11-07)
		The greatest problem for a taxpayer seeking to exit farming is exiting with sufficient wealth after taxes to provide for current and expected future living needs, and to provide for the needs of a surviving spouse or to assist beneficiaries after the taxpayer's death.
		Some farm business operators keep very well organized and detailed records, provide the information to their income tax return preparer, and then file them away, never actually using the information to either evaluate the current status of the farm business, or to plan for its future.
		Many farm business management decisions are made from examining the cash incomes and expenses associated with various enterprises, either already within the farm, or being considered for addition to the farm.
	interests.caes.uga.edu /agcrisis/content/Taximplication.htm (2615 words)

	petaxcollector (Site not responding. Last check: 2007-11-07)
		Tax gatherers are mentioned only in the Synoptic (Matthew, Mark, and Luke) gospels, and as a group are not painted in a particularly flattering light.
		These were the `tax collectors' of the Gospels." Since the people from whom the tax collector was exacting the tax had no idea as to what sort of financial arrangement had been negotiated by the tax collector, they were at the mercy of whatever he charged.
		Indeed, it is the fact that the tax collectors and sinners have come to Him which forms the backdrop for some of the most widely known teaching in the New Testament: the lost coin, the lost sheep, and the lost son.
	www.mustardseed.net /html/petaxcollector.html (2185 words)

	Farming in tax law: practical approach to share farming cases
		The amount of income assessable on the landowner will often be much the same whether he or she is treated as a farmer assessable under Case I of Schedule D or as a Schedule A landlord.
		The main advantage of farming treatment for the landowner lies in the reliefs from Capital Gains Tax and Inheritance Tax which are available to farmers but not to landlords.
		Where the basis of assessment for Income Tax purposes has not yet been agreed you should ensure that any agreement which you reach other than after detailed examination is subject to the specific reservation that it is reached for the purposes of Income Tax only.
	www.hmrc.gov.uk /manuals/bimmanual/bim55085.htm (333 words)

	chapter21
		This meant that tax farmers were allowed considerable discretion in establishing the amount of taxes owed by any individual.
		The tax farming system was inherently corrupt because it made possible theft on a massive scale.
		Because the Matthew account alone refers to the tax collector as Matthew rather than Levi, Bible scholars have assumed that he was the author of the book.
	www.freebooks.entrewave.com /freebooks/docs/html/gnma/chapter21.htm (3334 words)

	Protecting Farmland in Developing Communities
		The farm is in an area that is designated on both the current and future Habersham County land use maps as agricultural and includes a diverse landscape and conservation features such as streams and wildlife habitat.
		The farm is currently enrolled in the Conservation Use program, a state program that provides farmers a property tax break by valuing the land for its current use instead of its highest and best use (i.e., the potential for development).
		It is comprised of three tax parcels; 27 acres of mostly pasture land, 80 acres of mostly pasture land, and 63 acres with a residence, five poultry houses, and two barns.
	www.agecon.lsu.edu /WaterEconomics/pdf/farmland_study_.html (15379 words)

	World Bank Institute
		Wane develops a general model for addressing the question of how to compensate tax inspectors in an economy where corruption is pervasive-a model that considers the existence of strategic transmission of information.
		The tax inspector cannot change the report and is faced with a binary choice: either he negotiates the bribe on the basis of the income report or he denounces the tax evader and therefore renounces the bribe.
		Pure "tax farming" (paying tax inspectors a share of their tax collections) is optimal only when all tax inspectors are corruptible.
	www.worldbank.org /wbi/governance/pubs/wps2394.html (246 words)

	Results in
		Translated, the effect is the same: increased tax payments to the state.
		Democratic leaders are publicly talking about increasing the tax rates for California's wealthy, high-income earners--an approach that was tried for five years under former Gov. Pete Wilson.
		The tax generated by the proposal would be used to increase funding for education.
	www.findarticles.com /p/articles/mi_m0ICC/is_10_73/ai_n14809345 (453 words)

	SSRN-From Privatized to Government-administered Tax Collection: Tax Farming in Eighteenth-century France by Eugene White
		The establishment of a government bureaucracy to collect taxes is regarded as one of the essential features of a modern economy.
		Focusing on the largest tax farm, France's late transition from private to government tax collection is explained in a principal-agent context by the difficulties of monitoring employees and borrowing at low cost in the capital market.
		Tax farmers continued to earn high returns, absorbing the risk of fluctuating collections, leaving the Crown with lower revenue.
	papers.ssrn.com /sol3/papers.cfm?abstract_id=664091 (267 words)

	tax haven - Hutchinson encyclopedia article about tax haven
		Country or state where taxes are much lower than elsewhere.
		Tax havens are often used by companies from different countries that register in the tax haven in order to avoid paying tax.
		Tax havens include the Channel Islands, Switzerland, Bermuda, the Bahamas, and Liberia.
	encyclopedia.farlex.com /tax+haven (121 words)

	Tax farming: Facts and details from Encyclopedia Topic (Site not responding. Last check: 2007-11-07)
		(tax farming was responsible for state consolidation and an increase in central autocracy autocracy quick summary:
		Autocracy is a form of government where unlimited power is held by a single individual....
		Feudalism refers to a general set of reciprocal legal and military obligations among the warrior nobility of europe during the middle ages, revolving...
	www.absoluteastronomy.com /encyclopedia/t/ta/tax_farming.htm (460 words)

	Farming in tax law: arrangements which are not share farming
		Farming in tax law: arrangements which are not share farming
		For example he or she may want, in effect, a landowner's guaranteed rental return and he or she may persuade the share farmer to pay him a minimum whatever the agreement says.
		For an agreement to be share farming it is essential that each party has their own business, albeit that the two businesses are very closely linked.
	www.hmrc.gov.uk /manuals/bimmanual/bim55080.htm (228 words)

	Session 8A (Site not responding. Last check: 2007-11-07)
		Tax Farming was used extensively by French Kings to collect indirect tax revenue.
		The manner in which Tax Farm contracts were written and enforced, however, changed dramatically during the early-modern period.
		I argue that Tax Farming was originally introduced to minimize the transaction costs faced by the King in monitoring his tax collectors.
	www.eh.net /EHA/Meetings/info/session8a02.html (305 words)

	Senate Passes Corporate Tax Bill (washingtonpost.com)
		The centerpiece tax cut -- worth $76.5 billion over 10 years -- provides tax deductions that would effectively lower the corporate income tax rate from 35 percent to 32 percent for U.S. "producers," defined broadly to include traditional manufacturers, Hollywood studios, architectural and engineering firms, home builders, and oil and gas drillers, among others.
		Also included are $42.6 billion worth of tax cuts for overseas profits, including a 10-year $3.3 billion temporary tax holiday allowing companies with vast stores of offshore revenue to bring it home under a discount tax rate of 5.25 percent.
		Attached to the annual military construction bill is $11.5 billion to aid businesses, farms, individuals and government installations damaged by the recent Florida hurricanes, and $2.9 billion for farmers and ranchers hurt by droughts and other weather-related problems in 2003 and 2004.
	www.washingtonpost.com /wp-dyn/articles/A25407-2004Oct11_2.html (822 words)

	Council OKs farming tax break - The Honolulu Advertiser - Hawaii's Newspaper
		Despite warnings that their actions would be illegal and unworkable, the City Council yesterday approved a controversial tax break for agricultural land and overturned all but one of Mayor Jeremy Harris' 11 vetoes related to the city's $1.5 billion budget.
		Harris said he would refuse to implement the tax measure and several spending restrictions in the overturned vetoes, and would likely take the council to court over vetoes that cut $703,000 from the budget.
		Another problem is that the recent changes to the tax structure don't automatically provide a discount for ravines, gullies and other chunks of land that can't be farmed.
	the.honoluluadvertiser.com /article/2004/Jul/15/ln/ln03a.html (941 words)

	MUNICIPALITIES WARNED OVER LEVYING TAX ON FARMING LAND (Site not responding. Last check: 2007-11-07)
		The continuing controversy over the levying of taxes on agricultural land was further clouded yesterday when government said municipalities were not entitled to levy taxes in terms of the Property Rates Bill.
		The Bloemfontein High Court did not, however, rule that a municipality did not have the power to levy a tax on agricultural land at all it was the way in which the municipality levied the tax that was at issue.
		The body's president, Louw Steytler, said efforts to levy a municipal tax on farmland persisted even though farmers were in the middle of a drought.
	www.queensu.ca /msp/pages/In_The_News/2003/December/37.htm (530 words)

	Farmers Tax Guide (Site not responding. Last check: 2007-11-07)
		Folks who are new to farming or who have increased their farming activities might be wondering when they can file as a "farm" and be able to deduct their farm related expenses from their income.
		I just received a supply of the Farmer's Tax Guide for use in preparing 2003 returns from the Internal Revenue Service that talks about this and the changes in federal income tax law changes that affect farms.
		You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or tenant.
	www.ume.maine.edu /CESPSQ/farming/Vol1Iss12/farmtax.htm (305 words)

	Tax Changes (Site not responding. Last check: 2007-11-07)
		Regarding Uruguayan withholding income tax (applicable on royalties and, in certain circumstances, on remittance to foreign beneficiaries of dividends and fees for technical services), the reduced rate of 30% applies on taxable events occurred after August 1, 2004.
		Tax on payrolls (IRP): All surtaxes created on 2002 were eliminated, therefore the maximum applicable rate on nominal retributions is 6% and applies on salaries higher than US$ 270.Since 2002, the maximum IRP rate applied on salaries higher than US$ 2,200 and was as high as 18%.
		Regarding withholding taxes on loans granted to local entities by entities domiciled abroad, in order to use the reduced rate of 0,11% (standard annual rate equals 2,36%), it was reduced from seven to four years the term for loans destined to the acquisition of fixed assets involved in investment projects promoted by the Government.
	www.pwcglobal.com /Extweb/pwcpublications.nsf/docid/79137472697EBF0C85256FBE00619667 (340 words)

	SB2098 (Site not responding. Last check: 2007-11-07)
		Provides a general excise tax exemption for rental income collected from a lessee that is actively engaged in farming.
		(11) Amounts received as rental income from a land lease agreement; provided that the lessee is actively engaged in farming and using the land for a use that would be permissible in an agricultural district under section 205-4.5.
		"Actively engaged in farming" means using land for commercial farming purposes, which shall be confirmed by a federal or state tax filing submitted within the past two years or any other evidence that the department deems appropriate.
	www.capitol.hawaii.gov /sessioncurrent/bills/SB2098_.htm (1039 words)

	France's Slow Transition from Privatized to Government-Administered Tax Collection: Tax Farming in the Eighteenth ...
		The establishment of a centralized government bureaucracy to collect taxes is regarded as one of the essential features of a modern economy.
		Focusing on the largest of the tax farms, the French Crown's slow transition from privatized tax collection to government administered tax collection is explained as a consequence of its inability to adequately monitor employees and absorb the risk of fluctuating revenues and absence of ready access to the capital markets.
		Consequently, the French Crown failed to capture significant tax revenues as it headed into a fiscal crisis at the end of the eighteenth century.
	ideas.repec.org /p/rut/rutres/200116.html (328 words)

	Frequently Asked Questions - Keyword: Farming
		If you have income from farming, you may be able to avoid making estimated tax payments by filing your return and paying the entire tax due on or before March 1 of the year your return is due.
		If March 1 falls on a weekend or legal holiday, you have until the next business day to file and pay tax.
		This estimated tax rule generally applies if at least 2/3 of your total gross income is from farming this year or previous year.
	www.irs.gov /faqs/faq-kw66.html (95 words)

	Farming Natural Foods Herbs
		Factory farming is an attitude that regards animals and the natural world merely as commodities to be exploited for profit.
		Agriculture (a term which encompasses farming) is the art, science or practice of producing food, feed, fiber and many other desired goods by the systematic raising of plants and animals.
		Factory farming is a term used to describe a set of controversial practices in large-scale, intensive...
	www.naturalfoodsherbs.com /healthy/Farming.html (3046 words)

	farming, in taxation. The Columbia Encyclopedia, Sixth Edition. 2001-05
		in the history of taxation, collection of taxes through private contractors.
		In England the system was tried briefly but played no important part.
		See G. Matthews, The Royal General Farms in Eighteenth-Century France (1958).
	www.bartleby.com /65/fa/farming.html (270 words)

	Bill allows IRS to contract out collection of debts (Site not responding. Last check: 2007-11-07)
		The removal of the restriction on private tax collectors leaves in force legislation enacted as part of this year's corporate tax bill, allowing the IRS to contract with private companies.
		Under the legislation, contractors will not have access to tax return information, other than the amount owed, and will have no role in determining the amount that is owed, officials said.
		Private collectors will have authority to set up installment payment agreements, and gather financial information about those targeted, presumably to assess their ability to pay or to locate assets that might be attached.
	sfgate.com /cgi-bin/article.cgi?file=/chronicle/archive/2004/12/05/MNGDIA6NB81.DTL (702 words)

	Farming for tax breaks
		More than 50% of farms are now sold to non-farmers, and a good proportion of these are to people who never intend to farm themselves. The FARM IDEAS report (order on-line from this site, price £9.50) on Agricultultural Property Relief provides a detailed explanation, for a cost that's less than a call to your lawyer.
		Because farming tax benefits are far greater than farming profits, investors push up the price of land to values which cannot be sustained by a farming operation. Farm expansion has to be done through tenancies and contract farming.
		We think that farms with large, perhaps historic farmhouses may have problems with today's Chamcellor, and end up in a Catch-22. Unable to sell because of tax, and unable to die for the same reason. All suggestions to mike.
	www.farmideas.co.uk /newsdetailed.php?id=15 (204 words)

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