Die Preußische Gewerbesteuer

Bibliographic data

Monograph

Identifikator:: 1741634059

URN:: urn:nbn:de:zbw-retromon-115551

Document type:: Monograph

Author:: Hog, Hermann http://d-nb.info/gnd/133486184; Arens, Richard

Title:: Die Preußische Gewerbesteuer

Edition:: 3., erg. u. verb. Aufl.

Place of publication:: Berlin

Publisher:: Heymann

Year of publication:: 1926

Scope:: VIII, 213 S.

Digitisation:: 2020

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: D. Auszug aus dem Einkommensteuergesetz vom 10. August 1925 (RGBI. I S. 189) ( GStG.)

Collection:: Economics Books

h8 COSTS OF PRODUCING SUGAR BEETS The evaluation of labor charges for the farmer and his family pre- sents great accounting difficulties. It is self-evident that farmers and their families are entitled to reasonable returns for their work. The enterprise survey is highly serviceable in judging the prices they ought in fairness to receive for their beets. Such a survey, however, is not equally useful in determining the farmers’ exact cost of pro- duction. Farming is in a sense a method of living not entirely” measurable by the standards of cost accounting developed for urban industries, where costs consist largely of actual disbursements. The farm home is part of the farm and the members of the family gen- erally perform a large part of the productive work. The farm also furnishes a large portion of the supplies consumed by the family. In addition to the immediate financial income from productive farm enterprises there are other forms -of return to the farmer and his family which it is almost impossible to evaluate—relative inde- pendence, the ability to carry on under conditions which would be fatal to an urban industry, and the expectation, frequently realized on western farms, of a substantial increase in the acreage value of farm land. For such or related reasons, or because of the immo- bility of farm capital, or because the standards of expenditure are lower on the farm than in the city, farmers generally accept a rela- tively low rate of immediate return. For the reasons mentioned it is not surprising to find that agricul- tural cost studies in the form of enterprise surveys have a tendency to show losses suffered rather than profits made by farmers. This was evidenced in investigations before the World War as.well as in those of more recent years, in which the level of farm prices has been admittedly low. The showing made by the sugar-beet industry, measured by such cost studies, is relatively favorable. Epwarp P. CosTiGAN, Commissioner.

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