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Library ResourceJanuary, 2004Austria
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Library ResourceLegislationFebruary, 2003Austria
The present Law lays down provisions relating to the right of wood and pasture exploitation in the Region of Carinthia. The text consists of 63 articles divided into 9 chapters as follows: General provisions (I); New regulation and regulation of traditional rights (II); Transfer of exploitation rights (III); Safeguard of rights of use (IV); Basic rights of wood cutting in case of need (V); Special field services (VI); Authorities and proceedings (VII); Penalties (VIII).
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Library ResourceJournal Articles & BooksDecember, 2003
The aim of the study presented in this article is to identify existing conflicts of land use and ownership in the 'Landwirtschaftszone', together with the problems arising therefore. This paper discusses determinants of farmland prices in Canton Zurich. A hedonic price model was used to estimate 1) the implicit value of an agricultural use of a land parcel, 2) the implicit value of the option to convert a farm parcel to a non-farm use and 3) the implicit consumptive value (value of owning land) of agricultural land.
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Library ResourceJournal Articles & BooksDecember, 2003
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.
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