Funding Options for Agricultural Development: the Case for Special Purpose Levies
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This paper will examine those issues, starting with some background information on the nature of Special Purpose Levies (SPLs) and how they relate to other taxes and charges. An overview will then be provided of the most common SPLs found today – primary industry levies, forestry, fisheries, environmental and water levies, and then miscellaneous others. In order to analyse SPLs it is necessary to place them within their general funding context. For this purpose, the main aspects of special purpo se funds are next considered – their organisation, sources of funds (including SPLs), how the funds are used and their oversight. Recent trends in the development of special purpose funding will be noted next, including international aspects such as under the WTO. Finally in this part of the paper, the arguments in favour of special funding arrangements and the arguments against will be presented. The paper concludes with a check-list of the political and operational issues which should be consi dered, when drafting legislation to set up and administer a special purpose levy.