Die Risikoausgleichsrücklage als Instrument des landwirtschaftlichen Risikomanagements

Abstract: Due to an increasing variability in farm income because of extreme weather conditions and higher market volatilities, the German Farmers Association demanded the introduction of income equalization deposits for agricultural income to avoid a progression-based extra tax load and to support farmers building reserve funds. This article examines the economic effects as well as the legitimacy according to German tax law and its administrative practicability. Fundamentally, smoothing income over several years is admissible according to the German ability-to-pay principle. Nevertheless, a restriction to a particular group of tax payers is only acceptable if special circumstances faced by this group seem to make it necessary. This constraint demands restrictions on deposit and withdrawal which are linked to specific agricultural difficulties. Due to a couple of problems and difficulties in definition, measurement and valuation on an on-farm level, the administrative feasibility of these re.... https://www.tib-op.org/ojs/index.php/gjae/article/view/1750

Object Details

• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Englisch

References and Relationships

• Bibliographic citation: Die Risikoausgleichsrücklage als Instrument des landwirtschaftlichen Risikomanagements ; volume:58 ; number:4 ; year:2009 ; Agrarwirtschaft ; 58, Heft 4 (2009)

Contributors, Places and Time

• Creator: Blanck, Niklas ; Bahrs, Enno

Further information

• DOI: 10.52825/gjae.v58i4.1750
• URN: urn:nbn:de:101:1-2409251029250.546702268950
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 15.08.2025, 7:28 AM CEST