Bodenkauf als Reinvestitionsfalle â€“ eine deduktive Zahlungsbereitschaftsanalyse
AbstractThis paper deals with the fiscally neutral transferability of profits from land sales according to Â§ 6b EStG and its possible effect on the price for agricultural land. From the point of view of the single farm this tax norm has an excellent effect. Nevertheless, from the point of view of the whole agricultural sector the advantage of this tax norm is rather questionable both with regard to agriculture in special as well as the national economy in general. The rising prices for land due to Â§ 6b EStG can have a negative effect on highly efficient farming businesses which are willing to expand, but have to finance the expansion soleley with the business earnings. Still, further disadvantages may result from Â§ 6b EStG. Therefore this paper suggests an alternative way of using the margin of Â§ 6b EStG, i.e. the introduction of a moderate flat rate taxation to mitigate the negative effects of Â§ 6b EStG without limiting the positive ones.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Humboldt-Universitaet zu Berlin, Department for Agricultural Economics in its journal German Journal of Agricultural Economics.
Volume (Year): 52 (2003)
Issue (Month): 5 ()
farmland prices; reserve for reinvestment; analysis of payment willingness; flat tax; Farm Management; Land Economics/Use;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Manegold, Dirk, 2003. "Aspekte Gemeinsamer Agrarpolitik 2002," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 52(1).
- Yue Jin Shi & Timothy T. Phipps & Dale Colyer, 1997. "Agricultural Land Values under Urbanizing Influences," Land Economics, University of Wisconsin Press, vol. 73(1), pages 90-100.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.