Farm income tax exemptions in Germany

Farm income tax exemptions in Germany

In Germany important changes of the income-tax-law must be decided in 1995 in order to become effective form 1.1.1996. In this connection are also discussed the several income-tax exemptions of the agricultural sector. This article gives a survey of these exemptions. Furthermore the exemptionare dis...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:German journal of agricultural economics 1995, Vol.44 (6)
1. Verfasser: Koehne, M. (Goettingen Univ. (Germany). Inst. fuer Agraroekonomie)
Format: Artikel
Sprache:ger
Schlagworte:
AGRICULTURA
AGRICULTURE
ALEMANIA
ALLEMAGNE
Betriebswirtschaft
IMPOT SUR LE REVENU
IMPUESTO SOBRE LA RENTA
SUBSIDIOS
SUBVENTION
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:In Germany important changes of the income-tax-law must be decided in 1995 in order to become effective form 1.1.1996. In this connection are also discussed the several income-tax exemptions of the agricultural sector. This article gives a survey of these exemptions. Furthermore the exemptionare discussed in the ligth of justice, special conditions of the agricultural sector and administrative efficiency. The result is, that most of the exemptions are not justified and should therefore be abolished in the next years.
ISSN:0002-1121