Published: 01.06.2000 〉 Heft 6/2000 〉 Resort: Articles
Submitted: N. A. 〉 Feedback to authors after first review: N. A. 〉 Accepted: N. A.
Methodical Proceedings to Quantify the Effects of Modified Depreciations for the Available Farm IncomeThe business tax reform of the Federal Government provides among other things for a reduction of depreciation possibilities as well as for reduced income and corporation tax rates. This article deals with the methodical proceedings which allow to quantify the effect that the above mentioned measures will have on the farm income available in future. In the process it is necessary to differentiate between depreciation possibilities for movable and immovable property because these economic goods possess each a different life; at the same time it is necessary to apply different methods of depreciation like the declining-balance depreciation or the straight-line depreciation. The article by KLEINHANSS and BAHRS deals with the results.