A Mathematical Approach to Forest Taxation
Abstract:In this article the author develops formulae for determining tax ratios under several conditions, and with them compares deferred-yield and sustained-yield forests and shows the influence upon the financial set-up of changes in interest and tax rates, the introduction of a yield tax and a separate bare-land tax, and other factors.
Document Type: Journal Article
Affiliations: Assistant Forest Economist, U. S. Forest Taxation Inquiry, New Haven, Conn.
Publication date: 1931-05-01
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- The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.
2015 Impact Factor: 1.476
Ranking: 22 of 66 in forestry
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