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Journal Articles & Books
Décembre 2003
This paper deals with the fiscally neutral transferability of profits from land sales according to § 6b EStG and its possible effect on the price for agricultural land. From the point of view of the single farm this tax norm has an excellent effect. Nevertheless, from the point of view of the whole…
Journal Articles & Books
Décembre 2003
The aim of the study presented in this article is to identify existing conflicts of land use and ownership in the 'Landwirtschaftszone', together with the problems arising therefore. This paper discusses determinants of farmland prices in Canton Zurich. A hedonic price model was used to estimate 1…
Legislation
Février 2003
The present Law lays down provisions relating to the right of wood and pasture exploitation in the Region of Carinthia. The text consists of 63 articles divided into 9 chapters as follows: General provisions (I); New regulation and regulation of traditional rights (II); Transfer of exploitation…