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Partial influence from the profits tax on agricultural land prices - a comparison between the Austrian and German profits tax

Partial influence from the profits tax on agricultural land prices - a comparison between the Austrian and German profits tax

OGA Jahrbuch Journal of the Austrian Society of Agricultural Economics 13: 285-310

Prices for agricultural land can be significantly influenced by the profits tax. If the tax law leads to growing prices, this effect could be undesirable because of the growing costs for production, which leads to a decreasing competitiveness of farmers. Furthermore, the state has to pay higher land prices for their improvements of infrastructure like building new motorways.

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