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 2003 CAP Reform left EU member states much room for national implementation. The farm group model EU-FARMIS is applied to quantify the effects of the reform and the impacts of the options for national implementation. The analysis is done for France and Germany because their implementation...

The FAL model group combines several market, regional and farm models for comprehensive policy impact assessments. Since 1996, policy impact analyses have been provided at the request of the German Agricultural Ministry with respect to the design of direct payments, the Agenda 2000, the Mid-term...

In policy consultation, communicating model results to administration and policy makers has always proven to be a challenge for scientists. Many of the relevant preconditions for effective and successful policy advice are aggravated when results are based on the simultaneous use of a multitude...