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....

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...

The objective of the paper is to show the potential of interdisciplinary model networks consisting of agricultural economic and natural science models performing integrated impact assessments of agri-environmental policies. The potentials are exemplified using a coupling of the agricultural...

The framework conditions surrounding agricultural production in Germany have changed dramatically due to the Renewable Energy Law (EEG) and a sustained increase in agricultural prices. The Common Agricultural Policy, substantially reformed in the Luxemburg Compromise, will be considered in the...

The proposals for reforming the Common Agricultural Policy within the Mid Term Review of the European Commission fueled the discussion about the future of direct payments to farmers. The EU Commission recommends a decoupling of animal and area payments from the production by granting these...