Evolution of the neutrality in the V.A.T. special arrangements for farmers. Effects of the revision of tax rates between 1986-1997

摘要

The paper analyses the evolution of the neutrality in the V.A.T. special arrangements for farmers in the period 1986-1987, with macroeconomic data and with data from the Agricultural Accounting National Network. In this period, the forfeit percentagewas constant in the 4 percent meanwhile the rates of V.A.T. changed some times, giving variations in the neutrality of the tax that shows the inefficacy of the system of compensation for farmers used in Spain.