The farm economic and income tax situation of the Bavarian part-time farmers [Germany, F.R.]
1982
Thoma, H. (Technische Univ. Muenchen, Freising (Germany, F.R.). Lehrstuhl fuer Angewandte landwirtschaftliche Betriebslehre)
Part-time farmers are playing an important role in the changes which are occurring in the agricultural structure by acting as a transitional stage between the full-time management of low-income farms and the final abandonment of farming altogether. Moreover, part-time farmers in Bavaria farm 22% of the total area dedicated to agriculture, i.e. nearly twice the national average for the country. The farm economic situation of the Bavarian part-time farmers is compared by full-time ones on the basis of 1980/81 accounts. The total outlay per acre between both is almost the same, but the yield of part-time farmers is far below the full-time ones. The task of a part-time farmer is to make the best of his farm in the given circumstances; in view of the fiscal disadvantages suffered by many of them, the bodies representing their professional interests and the Inland Revenue authorities themselves have a special responsibility to seek ways in which the mean rates of par. 13a EStG can be adapted to the specific income situations of the part-time farmers
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