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 EU Commission suggests to exclude CEC from the dynamic modulation mechanism, being part of the MTR package. This article looks at the distributional aspects of including the CEC into dynamic modulation. Under the current accession proposal the CEC would account for only 18% of the rural...

At the EU Council in December 2004, European heads of governments decided to start EU accession negotiations with Turkey in October 2005. Various recent analyses assess the cost of applying the Common Agricultural Policy of the EU (CAP) to Turkey; most of them without taking into account the...

Decoupling of direct payments can be expected to have complex effects and the net effect on crop and fodder acreage is unclear. A literature review reveals that various simulation models uniformly project a decline of the cereal and silage maize acreage as well as ruminant production in the...

The EU has recently completed negotiating a series of association agreements with mediterranean countries. Trade preferences for agricultural goods which are granted under these agreements as well as under former arrangements are analyzed by calculating the value of preference margins at several...