An analysis of the German tax reduction program for agricultural holding

Soosuk Kim

Journal of Rural Development/Nongchon-Gyeongje, 2013, vol. 36, issue 3

Abstract: This paper aims to draw some implications from the German tax reduction program for agricultural holdings by examining its institutional configuration and operating system. In order to be recognized as an agricultural holding under the tax law, several steps need to be taken in the registration process. A newly founded agricultural holding should join agricultural social insurances and register its establishment with the tax office. The registered business entity then can receive various benefits such as tax reduction. A significant implication of the German system concerning the registration of an agricultural holding under the tax law is that it not only clarifies the requirements of a legitimate agricultural holding but also provides the foundation for the efficient tax policies such as Earned Income Tax Credit(EITC).

Keywords: Farm Management; Public Economics (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ags:jordng:330588

DOI: 10.22004/ag.econ.330588

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