 Bodengebundene Einkommensteuern in einer strukturschwachen ländlichen GemeindeAndreas Tietz No 289263, Thünen Report from Johann Heinrich von Thünen-Institut (vTI), Federal Research Institute for Rural Areas, Forestry and Fisheries Abstract: In this report, for a specific rural municipality the income tax amount is estimated that is paid by farmers and landowners on their income from farming or leasing land in the municipal territory. Furthermore, the share of this tax amount is assessed that is attributable to other communes due to the fact that farmers and landowners in parts are not resident in the municipality itself. This investigation is based on real-estate data and property taxpayers’ data that have been analysed with regard to the taxpayers’ residence. It is shown that more than half of the municipality’s agricultural property belongs to owners living in other communes, and more than half of the agricultural land is managed by farmers residing outside the municipal territory. However, the income tax amount that is foregone by this municipality is relatively low, compared with other financial sources of the municipal budget. With respect to agricultural structures, this study for the first time provides a concrete example for the assessment of land ownership and land management concentration using municipal real-estate data. Keywords: Agricultural Finance; Financial Economics (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ags:jhimwo:289263 Access Statistics for this paper More papers in Thünen Report from Johann Heinrich von Thünen-Institut (vTI), Federal Research Institute for Rural Areas, Forestry and Fisheries Contact information at EDIRC. |
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