Agricultural subsidies in developed countries are usually viewed as economic benefits for the farmer, and thus, are considered to be "farmer-based." But agricultural subsidies can be viewed from another perspective--as economic costs to the citizens of the countries, and thus, could also be considered as "society-based." This report presents a method for measuring the cost to citizens of supporting agriculture in developed countries. The report analyzes the cost in total, per capita, and as a share of the national economy for 10 countries and the European Union from 1979 to 1991.