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The Impact of Transfers to Agriculture through the German Tax System

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  • Knerr, Beatrice

Abstract

German tax legislation has been used as a vehicle for channeling considerable transfers into the farm sector for many years. The purpose of this paper is to show its impact on farms of different sizes and branches of production. The results suggest that a large proportion of the German farmers receive transfers that amount to nearly half of their profit. It is demonstrated that the benefits are not equally distributed among different types of farms and not neutral with regard to the structure of inputs. Copyright 1991 by Oxford University Press.

Suggested Citation

  • Knerr, Beatrice, 1991. "The Impact of Transfers to Agriculture through the German Tax System," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 18(2), pages 193-208.
    • Handle: RePEc:oup:erevae:v:18:y:1991:i:2:p:193-208
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    Cited by:

    1. Perry, Gregory M. & Nixon, Clair J., 1997. "Sales and Excise Taxes: Estimating Agricultural Payments & Subsidies," 1997 Annual Meeting, July 13-16, 1997, Reno\ Sparks, Nevada 35803, Western Agricultural Economics Association.
    2. Perry, Gregory M., 1995. "Taxes, Tax Subsidies and the Impact of Trade Agreements," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-9, April.
    3. Diane M. Dunlop & Gregory M. Perry & Clair J. Nixon, 1995. "An Examination Of The Tax Subsidies To The Dairy Sectors In Canada, Germany New Zealand And The United States," Journal of Agricultural Economics, Wiley Blackwell, vol. 46(3), pages 327-335, September.

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