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Discussion and possible introduction of ERGONUMIX a risk equalization reserve to compensate for weather-and market-related risks in agriculture - model analysis and identification of alternatives based on the tax-free reserves in accordance with § 3 Forest Damage Compensation Law (ForstSchAusglG)

Description:

'In a scientific study to compensate for weather-and market-related risks in agriculture are examined. It is a primary alternative, the introduction of a risk equalization reserve work up comprehensively by experts to design based on the existing on forestry provisions in the ForstSchAusglG and their . evaluate effectiveness of this point is particularly respond to the following areas: - Establishment of the crisis situation and - Provision of liquidity. In addition, the following questions in particular, a processing is expected: If exposed to a growing agricultural weather and market risks? Fluctuate more profits? b. Win the private provision - as a complement to existing measures of risk management - important? c. Are the current fiscal instruments to smooth income fluctuations? d Is the risk equalization reserve a suitable instrument for the promotion of private provision and to smooth income fluctuations? e Does the wording proposed by the DBV presented a good basis for further discussion? The research project is interdisciplinary and is intended to be exhaustive analysis in addition to a business assessment, the tax problem areas. In the design of the reserve is to be noted that there should be an effective risk management tool, which is associated with procedural law, tax law and constitutional issues. This requires further in-depth study of the past and the most accurate forecast of future earnings volatility in the agricultural sector. This could possibly be done on the basis of data from the Farm Accountancy Data Network BMELV. As a result, possible solutions must be developed for implementation. In addition, recommendations are to prepare for the ministry. '

Executive Institute:

Institute of Farm Management (410) Details of Institute of Farm Management (410)

Parent institution:

University of Hohenheim (UH) Details of (UH) (Baden-Württemberg)

Contract period:

13. 09. 2010 - 14. 03. 2011

Project budget:

37,482 €

Funding Programme:

Subject:

  • Agroeconomics
  • Climate Change

Purpose of research:

Applied research

Funding Institutions:

Project Management Agency: