{
  "eprintid": "3675",
  "rev_number": "1",
  "eprint_status": "archive",
  "userid": "1915",
  "dir": "disk0/00/00/36/75",
  "datestamp": "2005-03-05",
  "lastmod": "2009-08-20 14:24:21",
  "status_changed": "2009-08-20 14:24:21",
  "type": "conference_item",
  "metadata_visibility": "show",
  "item_issues_count": "0",
  "doclang": "de",
  "projects": [
    "wissenschaftstagung-2005",
    "de-uni-goettingen-agraroekonomie"
  ],
  "confdates": "01.03.2005 - 04.03.2005",
  "conference": "8. Wissenschaftstagung Ökologischer Landbau - Ende der Nische",
  "confloc": "Kassel",
  "refereed": "yes",
  "budget": "0",
  "addtitle": "Options of tax law to subsidize organic farming",
  "altloc": [
    "http://www.bundesprogramm-oekolandbau.de",
    "http://www.bundesprogramm.de/fkz=03OE168",
    "http://orgprints.org/perl/search/advanced?addtitle%2Ftitle=&keywords=03OE168&projects=BOEL&_order=bypublication&_action_search=Suchen"
  ],
  "publicfulltext": "TRUE",
  "presentationtype": "paper",
  "creators": [
    {
      "name": {
        "family": "Bahrs",
        "given": "Enno",
        "honourific": "Prof. Dr."
      },
      "id": ""
    },
    {
      "name": {
        "family": "Held",
        "given": "Jobst-Hendrik",
        "honourific": "M.Sc"
      },
      "id": ""
    }
  ],
  "title": "Förderpotentiale von Fiskalnormen im ökologischen Landbau",
  "ispublished": "pub",
  "subjects": [
    "8policy"
  ],
  "keywords": "Steuerrecht, Agrarpolitik, Betriebswirtschaft, BÖL, BOEL, FKZ 03OE168",
  "abstract": "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.",
  "date": "2005",
  "date_type": "published",
  "publication": "Ende der Nische, Beiträge zur 8. Wissenschaftstagung Ökologischer Landbau",
  "publisher": "kassel university press GmbH, Kassel",
  "editors": [
    {
      "name": {
        "family": "Heß",
        "given": "J"
      },
      "id": ""
    },
    {
      "name": {
        "family": "Rahmann",
        "given": "G"
      },
      "id": ""
    }
  ],
  "referencetext": "Artikel in Zeitschriften: Dabbert S; Häring A (2004) Förderung des Öko-Landbaus - Vom Aschenputtel zum Lieblingskind. In: Ökologie&Landbau, Ausgabe 01/2004: S. 14-18 Nieberg H; Strohm-Lömpke R (2001) Förderung des ökologischen Landbaus in Deutschland: Entwicklung und Zukunftsaussichten. Agrarwirtschaft 50: S. 410-420 Buch: Dabbert S; Häring A; Zanoli R (2002) Politik für den Öko-Landbau. Ulmer Verlag, Stuttgart, ISBN 3-8001-3931-6 Offermann F (2003) Quantitative Analyse der sektoralen Auswirkungen einer Ausdeh-nung des ökologischen Landbaus in der EU. Berliner Schriften zur Agrar- und Um-weltökonomik, Band 5, ISBN 3-8322-1117-9 Stolze M; Piorr A; Häring A; Dabbert S (2000) The environmental impacts of organic farming in Europe. Schriftenreihe: Organic farming in Europe: Economies and Policy Vol. 6, ISBN 3-933403-05-7 Häring, A M; Dabbert S; Aurbacher J; Bichler B; Eichert C; Gambelli D; Lampkin N; Offermann F; Olmos S; Tuson J; Zanoli R (2004) Organic farming and measures of European agricultural policy. Schriftenreihe: Organic farming in Europe: Economies and Policy Vol. 11, ISBN 3-933403-10-3 Tipke K (2003) Die Steuerrechtsordnung. Band 2, Verlag Dr. Otto Schmidt, Köln, ISBN 3-504-20104-5 Internet: EU (2001) Green paper on integrated product policy. COM (2001) 68 final, http://europa.eu.int/eur-lex/en/com/gpr/2001/com2001_0068en01.pdf EU (2004) EU-Aktionsplan für ökolog. Landwirtschaft und ökologisch erzeugte Le-bensmittel. http://europa.eu.int/comm/agriculture/qual/organic/plan/workdoc_de.pdf",
  "full_text_status": "public",
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      "language": "de",
      "security": "public",
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