Entry words: tax, taxes, levy, fee
Document symbol: G/AG/N/
Total reporting period: anuary 199 March 2 2
Reported to the WTO:
date/year Reported period Country
Document
G/AG/N/AUS/41 21 March 2002 2000/2001 Australia
G/AG/N/AUS/30 9 March 2000 1998/99 Australia
G/AG/N/AUS/20 5 November 1998 1997/98 Australia
G/AG/N/AUS/14 31 October 1997 1996/97 Australia
G/AG/N/AUS/7/Rev.1 12 November 1996 1995/96 Australia
G/AG/N/AUS/36 20 June 2001 1999/2000 Australia
G/AG/N/ARG/16 8 October 2001 Argentina
G/AG/N/CAN/37/Rev.1 14 June 2001 1997 Canada
G/AG/N/CAN/43 14 June 2001 1998 Canada
G/AG/N/CAN/35 21 March 2000 1996 Canada
G/AG/N/CAN/17 6 November 1997 1995 Canada
G/AG/N/CRI/13 26 February 2001 1999 Costa Rica
G/AG/N/CRI/10 20 July 2000 1998 Costa Rica
G/AG/N/CRI/4/Add.1 26 February 2001 1997 Costa Rica
G/AG/N/CRI/4 10 March 1998 1995, 1996 Costa Rica
G/AG/N/EST/3 20 November 2001 2000 Estonia
G/AG/N/ISL/14 23 July 1999 1998 Iceland
G/AG/N/NOR/30 7 March 2001 1999 Norway
G/AG/N/NOR/25 8 March 2000 1998 Norway
G/AG/N/NOR/22 29 April 1999 1997 Norway
G/AG/N/NOR/11 19 September 1997 1996 Norway
G/AG/N/NOR/5 30 September 1996 1995 Norway
G/AG/N/NOR/36 27 February 2002 2000 Norway
G/AG/N/PER/3 25 November 1999 1995, 1996, 1997 Peru
G/AG/N/SVN/18 14 September 2001 2000 Slovenia
G/AG/N/CHE/22 29 June 1999 1998 Switzerland/Liechtenstein
G/AG/N/CHE/15 25 June 1998 1997 Switzerland/Liechtenstein
G/AG/N/CHE/11 24 July 1997 1996 Switzerland/Liechtenstein
G/AG/N/CHE/6 1 August 1996 1995 Switzerland/Liechtenstein
G/AG/N/USA/36 26 June 2001 1998 United States
G/AG/N/USA/27 28 June 1999 1996, 1997 United States
G/AG/N/USA/17 15 June 1998 1995, 1996 United States
G/AG/N/VEN/19 14 March 2001 1998 Venezuela
G/AG/N/VEN/16 9 March 2000 1997 Venezuela
G/AG/N/VEN/8 15 October 1997 1996 Venezuela
G/AG/N/VEN/4/Rev.1 25 September 1997 1995 Venezuela
G/AG/N/TUR/4 12 May 1997 1996 Turkey
Taxation of Agriculture in selected countries Norwegian Agricultural Economics Research Institute, 2002
8
pp en di x 2: N ot if ic at io ns o n ta x to th e C om m it te e on A gr ic ul tu re o f t he W T O : S el ec te d co un tr ie s
ntries represented: Australia, Canada, United States and Switzerland ry words: Tax, taxes, levy, fee ument symbol: G/AG/N/ al reporting period:anuary 199March 22 Measure TypeName and description of measureMonetary value of measure in year in question Data SourcesReported to the WTO: date/yearReport. periodCountry ent G/N/ 41Domestic support. Measures exempt from the reduction commitmentGreen Box. "Income Insurance and Income Safety-net Programs": Farm Management Deposits Scheme.
A tax linked savings tool, which allows primary producers to set aside income in high-income years without paying tax until income is withdrawn, so that a lower marginal tax rate may be paid. The programme is commercially delivered by approved deposit taking institutionsmarket based interest rates apply.
$A mill. 20.00 AFFA21 March 2002 2000/ 2001Australia Domestic support. Product-Specific Aggregate Measurements of Support: Other Product-Specific Support and Total Product-Specific AMS
Dairy Structural Adjustment Program Support is provided to producers to assist adjustment to deregulation of the industry. The payments are funded by an 11 cents per litre levy on retail sales of milk.
$A million 200.67Dairy Adjustment Authority 21 March 2002 2000/ 2001Australia
Taxation of Agriculture in selected countries Norwegian Agricultural Economics Research Institute, 2002
9 G/N/ S/30Domestic support. Product-Specific Aggregate Measurements of Support: Other Product-Specific Support and Total Product-Specific AMS
MILK. Support delivered through increases in the price of manufactured dairy products to domestic consumers by the levy paid on milk used in the manufacture of dairy products. (The increase in the price of manufactured dairy products (consumer transfer) is calculated on a per litre of manufacturing milk produced and multiplied by total milk production less the market milk levy which is paid by producers.) Other product specific support (include calculation details) $A million 155.61
Associated fees/levies $A million 35.9
Total other product-specific support $A million 119.71 Total AMS Milk production ABARE
Levy administrati on data Australian Dairy Corporation
9 March 2000 1998/99Australia G/N/ 20Domestic support. Product-Specific Aggregate Measurements of Support: Other Product-Specific Support and Total Product-Specific AMS
MILK. Support delivered through increases in the price of manufactured dairy products to domestic consumers by the levy paid on milk used in the manufacture of dairy products.
Other product specific support (include calculation details) $A million 167.62 Associated fees/levies $A million 36.0
Total other product-specific support $A million 131.62 Total AMS Milk production ABARE
Levy administrati on data Australian Dairy Corporation 5 November 19981997/98Australia
Taxation of Agriculture in selected countries Norwegian Agricultural Economics Research Institute, 2002
0 G/N/ 14Domestic support. Product-Specific Aggregate Measurements of Support: Other Product-Specific Support and Total Product-Specific AMS
MILK. Support delivered through increases in the price of manufactured dairy products to domestic consumers by the levy paid on milk used in the manufacture of dairy products.
Other product specific support (include calculation details) $A million 180.29 Associated fees/levies $A million 36.1
Total other product-specific support $A million 144.19 Total AMS 144.19 Milk production ABARE
Levy administrati on data Australian Dairy Corporation
31 October 19971996/97Australia G/N/ 7/Rev.Domestic support. Product-Specific Aggregate Measurements of Support: Other Product-Specific Support and Total Product-Specific AMS
MILK. Support delivered through increases in the price of manufactured dairy products to domestic consumers by the levy paid on milk used in the manufacture of dairy products.
Other product specific support (include calculation details) $A million 187.532 Associated fees/levies $A million 35.815
Total other product-specific support $A million 151.717 Milk production ABARE
Levy administrati on data Australian Dairy Corporation
12 November 19961995/96Australia G/N/ 36"Income Insurance and Income Safety-net Programs": Farm Management Deposits Scheme
A tax linked savings tool, which allows primary producers to set aside income in high-income years without paying tax until income is withdrawn, so that a lower marginal tax rate may be paid. The programme is commercially delivered by approved deposit taking institutionsmarket based interest rates apply.
$A 20.00 mill.AFFA20 June 2001
1999/ 2000Australia
Taxation of Agriculture in selected countries Norwegian Agricultural Economics Research Institute, 2002
1 G/N/ /36 Domestic support. Product- Specific aggregate measurements of support: other product-specific support and total product-specific support
Fees/levies (Fees/levies now include loan origination and related fees for most loan commodities, in addition to marketing assessments for sugar, peanuts, and tobacco. Although applicable every year, this is the first year the loan related fees have been evaluated.)
Million $ 112.268 26 June 2001 1998United States Domestic support. Measures exempt from the reduction commitment"Green Box"
State programs for agriculture (FY outlays, net of fees and taxes). State governments provide a number of generally available services. Includes extension, marketing, and research. Excludes state credit programs. Amount reported is net of producer fees and taxes paid for various services.
Million $ 3,334 26 June 2001 1998United States G/N/ /27 Domestic support: Product-specific aggregate measurements of support: other product-specific support and total product-specific support
Fees/leviesMillion $ 84.33528 June 1999 1997United States Domestic support. Measures exempt from the reduction commitment"Green Box"
State programs for agriculture (FY outlays, net of fees and taxes). State governments provide a number of generally available services. Includes extension, marketing, and research. Excludes state credit programmes. Amount reported is net of producer fees and taxes paid for various services.
Million $ 3,067 28 June 1999 1997United States Domestic support. Measures exempt from the reduction commitment"Green Box"
State programs for agriculture (FY outlays, net of fees and taxes). State governments provide a number of generally available services. Includes extension, marketing, and research. Excludes state credit programmes. Amount reported is net of producer fees and taxes paid for various services.
Million $ 2,948 28 June 1999 1996United States
Taxation of Agriculture in selected countries Norwegian Agricultural Economics Research Institute, 2002
2 G/N/ /17 Domestic support. Measures exempt from the reduction commitment"Green Box"
State programs for agriculture (FY outlays, net of fees and taxes). State governments provide a number of generally available services. Includes extension, marketing, and research. Excludes state credit programmes. Amount reported is net of producer fees and taxes paid for various services.
Million $ 2, 78515 June 1998 1995United States Domestic support: Product-specific aggregate measurements of support: other product-specific support and total product-specific support
Fees/leviesMillion $ 66.60715 June 1998 1996United States G/N/ /37/RNon-Product-Specific AMS: Provincial Programs Fuel tax concessions to the agriculture sector are part of this support.Canadian $ 155.3 mill.Provincial Ministries of Agriculture (FY).
14 June 2001 1997Canada G/N/ /43 Non-Product-Specific AMS: Provincial Programs Fuel tax concessions to the agriculture sector are part of this support.Canadian $ 146.9 mill Provincial Ministries of Agriculture (FY).
14 June 2001 1998Canada G/N/ /35 Non-Product-Specific AMS: Provincial Programs Fuel tax concessions to the agriculture sector are part of this support.Canadian $ 142.00 mill Provincial Ministries of Agriculture (FY).
21 March 2000 1996Canada G/N/ /17 Non-product- specific AMS. Provincial programs Fuel tax concessions to the agriculture sector are part of this support.Canadian $140.3 Provincial Ministries of Agriculture (FY).
6 November 19971995Canada G/N/ 22Domestic support. Product-specific aggregate measurements of support: Other product-specific support and total product-specific AMS
Individual tax on surplus production. Milk and dairy products 5.4 Swiss F million (subtracted from total product- specific AMS) OFAG: Federal Office for Agriculture, Bern
29 June 1999 1998Switzerland Liechtenstein G/N/ 15Domestic support. Product-specific aggregate measurements of support: Other product-specific support and total product-specific AMS
Individual tax on surplus production. Milk and dairy products. 3.2 Swiss F million (subtracted from total product- specific AMS) OFAG: Federal Office for Agriculture, Bern 25 June 1998 1997Switzerland Liechtenstein
Taxation of Agriculture in selected countries Norwegian Agricultural Economics Research Institute, 2002
3 G/N/ 11Domestic support. Product-specific aggregate measurements of support: Other product-specific support and total product-specific AMS
Individual tax on surplus production. Milk and dairy products 4.4 Swiss F million (subtracted from total product- specific AMS) OFAG: Federal Office for Agriculture, Bern
24 July 19971996Switzerland Liechtenstein G/N/ 6Domestic support. Product-specific aggregate measurements of support: Other product-specific support and total product-specific AMS
Individual tax on surplus production. Milk and dairy products 3.1 Swiss F million (subtracted from total product- specific AMS) OFAG: Federal Office for Agriculture, Bern 1 August 19961995Switzerland Liechtenstein