This paper shows that general tax policies, special tax incentives, the rules of land allocation, and the agricultural credit system all accelerate deforestation in the Amazon. These policies increase the size of land holdings and reduce the chances of the poor to become farmers. The following are the key provisions: (i) the virtual exemption of agricultural income from income taxation makes agriculture a tax shelter; (ii) rules of public land allocation...
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INFORMATION
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1989/04/30
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Document de travail sur l’environnement
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ENV16
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1
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1
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2017/12/15
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Disclosed
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Brazilian policies that encourage deforestation in the Amazon
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deforestation
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