Many German farmers do no longer accept the annual premiums for the state accident insurance, which sometimes reach a considerable degree. The farmers are of the opinion that the specific accident risk of each farm has to be taken into account. So far, the agrarian professional associations as...

In Anbetracht zunehmender Einkommensschwankungen aufgrund von Witterungsextremen und höherer Volatilitäten an den Agrarrohstoffmärkten fordert der Deutsche Bauernverband im Ertragsteuerrecht die Einführung einer Risikoausgleichsrücklage für landwirtschaftliche Einkünfte....

We examine the factors affecting the willingness of German farmers to adopt genetically modified (GM) oilseed rape after the pending commercial release of GM varieties. The analysis is based mainly on a web-based Discrete Choice Experiment with 217 oilseed rape growers in Germany. The...

This paper deals with the fiscally neutral transferability of profits from land sales according to § 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...

This paper analyses theoretically the consequences of decoupling and argues for a wider discussion among agricultural economists and the public. Quantitative work on forecasting the consequences seems to be problematic in general. We ask, if the allocation of land will change that dramatically,...