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The effects of taxation reforms for agriculture

, : The effects of taxation reforms for agriculture. Landbruksokonomisk Forum 8(3): 43-49

The objective of tax reform in Norway is for the most profitable activities before tax to remain so after tax. Taxation must be as neutral a tool as possible and in order to achieve this there should be lower tax rates and a more extensive tax basis. Lower taxes will mean more income and less expense. Expenditure will be handled more carefully as there will be fewer tax-motivated activities. This will mean a more effective use of resources.

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