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Bodenkauf als Reinvestitionsfalle – eine deduktive Zahlungsbereitschaftsanalyse

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  • Bahrs, Enno

Abstract

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 whole agricultural sector the advantage of this tax norm is rather questionable both with regard to agriculture in special as well as the national economy in general. The rising prices for land due to § 6b EStG can have a negative effect on highly efficient farming businesses which are willing to expand, but have to finance the expansion soleley with the business earnings. Still, further disadvantages may result from § 6b EStG. Therefore this paper suggests an alternative way of using the margin of § 6b EStG, i.e. the introduction of a moderate flat rate taxation to mitigate the negative effects of § 6b EStG without limiting the positive ones.

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  • Bahrs, Enno, 2003. "Bodenkauf als Reinvestitionsfalle – eine deduktive Zahlungsbereitschaftsanalyse," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 52(05), pages 1-13.
    • Handle: RePEc:ags:gjagec:97974
    DOI: 10.22004/ag.econ.97974
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    1. Manegold, Dirk, 2003. "Aspekte Gemeinsamer Agrarpolitik 2002," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 52(01), pages 1-19.
    2. Tim T. Phipps, 1984. "Land Prices and Farm-Based Returns," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 66(4), pages 422-429.
    3. Yue Jin Shi & Timothy T. Phipps & Dale Colyer, 1997. "Agricultural Land Values under Urbanizing Influences," Land Economics, University of Wisconsin Press, vol. 73(1), pages 90-100.
    4. Raymond B. Palmquist & Leon E. Danielson, 1989. "A Hedonic Study of the Effects of Erosion Control and Drainage on Farmland Values," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 71(1), pages 55-62.
    5. Haim Shalit & Andrew Schmitz, 1982. "Farmland Accumulation and Prices," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 64(4), pages 710-719.
    6. James S. Plaxico & Darrel D. Kletke, 1979. "The Value of Unrealized Farm Land Capital Gains," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 61(2), pages 327-330.
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    Cited by:

    1. Hennig, Solveigh & Breustedt, Gunnar & Latacz-Lohmann, Uwe, 2014. "Zum Einfluss mitgehandelter Zahlungsansprüche auf die Kauf- und Pachtpreise von Ackerland in Schleswig-Holstein," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 63(04), pages 1-21, December.
    2. Hennig, Solveigh & Breustedt, Gunnar & Latacz-Lohmann, Uwe, 2014. "Zum Einfluss mitgehandelter Zahlungsansprüche auf die Kauf- und Pachtpreise von Ackerland in Schleswig-Holstein," Journal of International Agricultural Trade and Development, Journal of International Agricultural Trade and Development, vol. 63(4).

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    Keywords

    Farm Management; Land Economics/Use;

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