@article{Bahrs:97974,
      recid = {97974},
      author = {Bahrs, Enno},
      title = {Bodenkauf als Reinvestitionsfalle – eine deduktive  Zahlungsbereitschaftsanalyse},
      journal = {German Journal of Agricultural Economics},
      address = {2003},
      number = {670-2016-45732},
      pages = {13},
      year = {2003},
      abstract = {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 whole agricultural sector the advantage of this tax  norm is rather questionable both with regard to agriculture  in special as well as the national economy in general. The  rising prices for land due to § 6b EStG can have a negative  effect on highly efficient farming businesses which are  willing to expand, but have to finance the expansion  soleley with the business earnings. Still, further  disadvantages may result from § 6b EStG. Therefore this  paper suggests an alternative way of using the margin of §  6b EStG, i.e. the introduction of a moderate flat rate  taxation to mitigate the negative effects of § 6b EStG  without limiting the positive ones.},
      url = {http://ageconsearch.umn.edu/record/97974},
      doi = {https://doi.org/10.22004/ag.econ.97974},
}