Das ifo Institut untersuchte im Auftrag der Bundesanstalt für Landwirtschaft und Ernährung (BLE) die Besteuerung bestimmter Produktionsmittel in ausgewählten EU-Mitgliedstaaten. Neben einem steuerrechtlichen Teil, in dem die unterschiedlichen Regelungen in den einzelnen Ländern dargelegt...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...

This book contributes to the understanding of smallholder agriculture in sub-Saharan Africa through addressing the dynamics of intensification and diversification within and outside agriculture in contexts where women have much poorer access to agrarian resources than men

Today, many EU states face labour shortages in different sectors of economy, including agricultural sectors. Labour migration represents the solution which enables countries to cope with this problem. This is also the case of agricultural sector of the United Kingdom. After the EU enlargement,...