%0 Conference Paper
%A Bahrs, Prof. Dr. Enno
%A Held, M.Sc Jobst-Hendrik
%D 2005
%E Heß, J
%E Rahmann, G
%F orgprints:3675
%I kassel university press GmbH, Kassel
%K Steuerrecht, Agrarpolitik, Betriebswirtschaft, BÖL, BOEL, FKZ 03OE168
%T Förderpotentiale von Fiskalnormen im ökologischen Landbau
%U http://orgprints.org/3675/
%X The support per acreage based on VO (EG) 1257/99 is the most important financial subsidy which supports organic farming in Germany. But in considering the actual allocation of these subsidies, it is not a support in relation to the individual marginal costs. Therefore, the potential for windfall profits can be extremely high. However, a highly efficient level of financial support is important in times of limited funding and government support for an increase in organic land use. The tax law can be useful in increasing the efficiency of subsidies and can accompany the actual policy instruments.