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...

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The meat sector is the largest branch in the German food economy. It is characterized by a dominance of cost leadership. Against the background of an increasingly ruinous predatory pricing policy, we analyze the potential of brands introduced into new markets by brand extension. Therefore,...

There are two objectives of this article: (i) It is discussed theoreticallyhow the dynamics of pricing decisions of multiproduct retailers can be explained. (ii) It is analyzed empirically by use ofscanner data how prices are actually set and how consumers reactat the point of sale to price...

This study presents a procedure to estimate expenditure and price elasticities of food commodities from cross-sectional data. There are two problems with the use of cross-sectional data: First, priceinformation is not sufficient in these data. To derive “adjusted prices” from cross-sectional...

Although the dissertation is in German, on demand a bilateral discussion can be done in English language.

The aim of this study is to contribute to the explanation of consumer behaviour.To do so, it is not sufficient to identify the product characteristics most relevant tothe consumer. Moreover, the reasons why consumers attach meaning to the productattributes have to be found out, whereas the...