This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.

I have a dog. An inconvenient dog. When I wake up, my dog is inconvenient. When I'm getting dressed, my dog is inconvenient. And when I'm making tunnels, my dog is SUPER inconvenient. But sometimes, an inconvenient dog can be big and warm and cuddly. Sometimes, an inconvenient dog can be the most comforting friend in the whole wide world.