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Means of production taxation in agriculture: In Germany relatively high burden in comparison with important EU competitor countries

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  • Doina Radulescu

Abstract

The Ifo Institute examined the taxation on some of the means of production in agriculture in selected EU member states for the Federal Agency for Agriculture and Food (BLE). In addition to the section on tax law, in which the different systems in the individual countries are presented, the emphasis of the study is on the analysis of the resulting burden on the agricultural means of production for model agricultural units. Of special interest is recognising the diversity of the burdens and the distortion to competition caused by the tax system. Moreover, the study provides fundamental information for the current discussion on using tax-policy instruments to restructure agriculture. For the countries examined it was shown which states use ecologically oriented taxes on the means of production in agriculture and which instruments are primarily employed. The results show that the tax systems place clearly differing burdens on the agricultural means of production. The German system, and also those of Denmark and Sweden, lead to comparably high burdens in Denmark and Sweden; surprisingly, ecologically oriented farms face a higher tax load than conventionally operated farms. Furthermore, the desired effects from ecologically motivated taxes on agricultural means of production could only be empirically verified in part. But without these taxes the burden on agricultural land from fertilisers and pesticides would be higher in some EU countries than the present levels.

Suggested Citation

  • Doina Radulescu, 2004. "Means of production taxation in agriculture: In Germany relatively high burden in comparison with important EU competitor countries," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(05), pages 20-27, March.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:05:p:20-27
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    File URL: https://www.ifo.de/DocDL/ifosd_2004_5_3.pdf
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    References listed on IDEAS

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    1. Rüdiger Parsche & Peter Haug & Antonio Marcelo & Chang Woon Nam & Bettina Reichl, 2001. "Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 1.
    2. Rüdiger Parsche & Matthias Steinherr, 1995. "Besteuerung der Land- und Forstwirtschaft in ausgewählten EU-Partnerländern," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 48(25), pages 33-40, October.
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General

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