Eberhard Schulze

Bio: Eberhard Schulze is an academic researcher. The author has contributed to research in topics: Land tenure & Land reform. The author has an hindex of 10, co-authored 25 publications receiving 344 citations.

Eigentumsverhältnisse landwirtschaftlicher betriebe und unternehmen in russland und in der ukraine - befragungsergebnisse aus den regionen nowosibirsk und shitomir

Abstract: The aim of the discussion paper is firstly to obtain an overview of the ownership structures in agricultural enterprises of the Novosibirsk (Russia) and Shitomir (Ukraine) oblasts and to compare them.. Another aim was to compare the results also with findings from other oblasts, in order to better understand the current privatization and restructuring processes, and to draw conclusions for the continuation of these processes. The investigation shows that the property rights of the shareholders to the collectively divided property are limited in both oblasts. There are some substantial differences between the largescale agricultural enterprises regarding concrete property rights. The sale of land and other property to other natural and legal entities by the shareholders is forbidden in all enterprises studied. But in all enterprises it is permitted to transfer land shares to those leaving in order to establish their own farm. In the Novosibirsk oblast, whereas 142 of the 181 members and managers of large-scale enterprises, and farmers, who were asked their opinion about the purchase and sale of land, gave a negative answer, only half of the farmers asked were against it. The report contains a multitude of further results regarding the ownership structures and the economic situation of large-scale farms, the owners of household plots, and the new farms. The discussion centering around the allotment of all property rights to the land among the shareholders, which involves the liberal reformers around president YELTSIN on the one hand, and the State Duma on the other, is studied. Based on GAJDAR, this is seen as the conflict between the abolition or the further existence of the 'Asian mode of production' as described by MARX. Suggestions for a gradual development of the transformation process are submitted.

Ergebnisse eines vergleichs von rechtsformen landwirtschaftlicher unternehmen in mittel- und osteuropäischen ländern

Abstract: The objective of this analysis was to gain an insight into the following issues: which legal forms of agricultural enterprises have emerged in the transition process; what share they have in agricultural land; what their characteristics are; whether taxation has played a role in the choice of legal form. The report shows which legal forms of agricultural enterprises have developed in the countries studied, whether they are natural persons or legal persons, and the number of charter members and the minimum capital required. The paper also presents findings on liability and contingent liability to put up further capital, business management and auditing, profit sharing, the legal obligation to keep accounts, and other issues. The number of enterprises with relatively high minimum capital for a specific legal form is rather small; this indicates its impact on the choice of legal form. As could be expected, taxation varies between countries. In order to assess the impact of taxation on the competitiveness of agricultural enterprises in different countries, it would therefore be useful to calculate the tax burden for specific forms of enterprises that have the same factor endowment and the same type of production. Within countries, taxation of all legal forms of enterprise is very similar or identical for trade tax, capital tax, real property tax and value added tax. Agricultural enterprises and some natural persons generally do not pay corporate income tax, but income tax for natural persons instead. In the area of capital gains taxation, there are also differences between natural and legal persons. Since most enterprises are either agricultural cooperatives or corporations (and only few of them partnerships), one can conclude that taxation has had very little impact, or none at all, on the choice of legal form. As has been shown in previous publications, the decisions made by individual enterprises were mainly influenced by political, ideological and partly also economic conditions during the initial break-up of the communist bloc. Taxation played only a minor role then, but it may have an increasingly large impact on the choice of legal form in the future.

Einflussfaktoren auf Gewinn und Rentabilität landwirtschaftlicher Großbetriebe im Gebiet Omsk, Russland

Abstract: The discussion paper 39 represents the results of an analysis for determining influencing factors on profits and profitability of Russian enterprises in the region of Omsk. Based on the final yearly reports of the enterprises it is shown, that in Russia five earning ratios can be distinguished: the gross profit, the profit on sales, the profit before taxes, the profit on ordinary activity, and the net profit. The gross profit and the profit on sales are similar for all tested enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0%. The profitability on the basis of the profit before taxes was 6,4%, the profitability of the profit on ordinary activity -9,8%, and the profitability of the net profit amounted to -16,0%. When compared with the profit before taxes, the reduced profit on ordinary activity is caused by taxes and similar tributes which are notably higher than the governmental subsidies granted to the enterprises. The extremely low profitability rate of -16% based on the net profit is additionally influenced by extraordinary tributes, caused by locusts in this case. However, if the enterprises would not have costs for supporting the households, and if the government would assume the costs for the social infrastructure of the village, a duty it is in charge of by law, all four earning ratios would be positive: 26,4%; 31,8%; 11,8%; 4,1% respectively. The regression analyses show that the earning and the profitability ratios are positively influenced by the material factors fuel consumption, number of cows and milking performance per cow and year. In contrast, the number of tractors and, for net profit, the number of permanent employees have a negative effect on these parameters. The regression analyses based on financial factors demonstrate the significant positive or respectively negative influence of the proceeds and the costs. Furthermore, there are veritable positive effects of subsidies and negative influences of taxes and extraordinary tributes. Detailed consideration of costs shows that material usage have positive, and amortisation and remuneration of work negative effects. As particularly shown by the factor and cluster analyses, the profits decline with increasing grassland and forest area.

Eigentumsverhältnisse, Rentabilität und Schulden landwirtschaftlicher Großbetriebe im Gebiet Wolgograd

Abstract: Discussion Paper 32 contains information on property relations and profitability of 100 Russian large-scale farm enterprises, gathered in interviews in the Volgograd region in 2000 They are an integrated part of research activities concerning the privatisation and restructuring of farm enterprises in Central and Eastern Europe and take up the subject of Discussion Paper 18 31 questions were formulated The answers were evaluated using multivariate statistical methods Comprehensive knowledge was obtained about number and size of land and capital shares, voting mode, indebtedness, cost of social security contributions for the employees and of the support for household plots and ensuing consequences for the profitability of enterprises Within a farm, land shares are principally of the same size varying between 26 and 485 hectares Farm workers hold 530 % of the land shares and 533 % of the capital In 14 out of 23 corporations the voting mode was not in agreement with the legal rules A significant nonlinear relationship between acreage and profitability could be confirmed Compared with medium-sized farms, the profitability was higher in some very large (>20 thousand ha) and also in relatively small farms (approx 4 thousand ha) In case of the latter it was to be checked up whether and which way restructuring would be feasible in order to raise the profitability level The average cost efficiency of large-scale farms as used in Russia for reporting on profitability was 34 % in 1999 If the costs of social security contributions by the farms for the workers, support for family farms and sometimes unusually high depreciation rates are neglected, the average cost efficiency is clearly higher (255 %) 15 farms out of 59 believe that they are able to settle the debt problem under their own steam; 9 hope for contributions by the government, and 35 expect a full assumption of their debts by the state

The Incidence of EU Per-Hectare Payments on Farmland Rental Rates: A Spatial Econometric Analysis of German Farm-Level Data

Abstract: This article analyses determinants for 2001 farmland rental prices from 3,819 farms in Germany. Based on specification tests we estimate a general spatial model to account for both spatial relationships among rental prices of neighbouring farmers and spatially autocorrelated error terms. A euro1 per hectare higher rental price in a farmer's neighbourhood coincides with a euro0.72 higher rental price paid by the farmer. The marginal incidence of EU per-hectare payments paid for eligible arable crop land on rental rates amounts to euro0.38 for each additional euro1 of premium payments. Regional livestock density, which is indirectly influenced by different policies, is also a major determinant of rental prices. Results are confirmed by sensitivity analyses. Consequently, German farmland rental rates are heavily influenced by agricultural policy instruments and therefore, these policies exhibit substantial distributional effects.

Property rights, land fragmentation and the emerging structure of agriculture in Central and Eastern European countries

Abstract: This paper offers an overview of land reform processes in the CEECs and their outcomes and impacts and analyzes current and emerging structures in rural areas. Different types of land consolidation are defined and their potential impacts are assessed. The paper then looks in depth at land consolidation processes, especially in the context of land management, and outlines preconditions and cornerstones for various approaches. Environmental aspects and principles for land funds and land banking are also drawn in. The paper argues the need for an integrated and sustainable rural development which includes a role for land consolidation.