Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft
AbstractDue to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this context, it is particularly stressed that, instead of applying actual earnings, the determination of taxable profits (or income) for small-sized agricultural firms takes place on the basis of standard, blanket amount of earnings in several investigated countries. In addition, national rules on real property tax are introduced in a systematic way. Furthermore, on the basis of legal information existing in the individual countries, an attempt is made in the second step to quantify the impact of such different tax systems on the basis of a model calculation. Although the rules about public subsidies for agriculture and forestry in the EU appear to be largely harmonised, the varied tax treatment of such transfers as extra earnings leads, ceteris paribus, to different effective tax burdens in the individual countries. This fact, in turn, suggests urgent needs for further political discussions on the EU level. The study consists of two parts. The former provides a general, comparative overview of taxation in agricul-ture and forestry in the investigated countries. The latter, with the so-called country reports shows the relevant laws and rules in the individual countries in more detail.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoThis book is provided by Ifo Institute for Economic Research at the University of Munich in its series ifo Forschungsberichte with number 1 and published in 2001.
Land- und Forstwirtschaft; Einkommensteuer; Grundsteuer; Gewinn; EU-Staaten; Kanada; Vereinigte Staaten; Japan;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Doina M. Radulescu, 2004. "Produktionsmittelbesteuerung in der Landwirtschaft: In Deutschland relativ hohe Belastung im Vergleich zu wichtigen EU-Konkurrenzländern," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(05), pages 20-27, 03.
- Rüdiger Parsche & Doina Maria Radulescu, 2004. "Taxing Means of Agricultural Production in Germany: A Relatively High Tax Burden Compared to Other Important EU Competitors," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(2), pages 48-54, 07.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe).
If references are entirely missing, you can add them using this form.