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....

A variety of agri-environmental instruments can be used to combat water pollution by pesticides in agriculture according to the regulation EC 1257/1999. The chosen policies should be politically feasible and capable to prevent external effects cost-effectively. One possible policy instrument for...

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...

In light of international discussions on a possible opt-in of the agricultural sector to the current European emission trading system for greenhouse gases, the objective of this article is to present a feasible implementation strategy for a market of emission permits in European agriculture and...

Both WTO and the EU use a “Rule of additional costs†(RAC) to restrict payments for ecological services in agriculture in order to prevent trade distortions. We assess this rule in the light of modern economic theory. It is shown that the RAC is efficient, if conventional agriculture...

Agri-environmental programs offering uniform payments to farmers achieved only low participation ratios in some regions whereas, in other regions, windfall profits arose. Auctions leading to individual payments equal to farmers’ bids could solve this problem. Simulations showing...

In this article, legal consequences of the new German genetic engineering act are analyzed. In addition environmental economic analysis is presented of those parts of the act that introduce new litigation regulation to farmers. The different kinds of external costs arising from genetic...