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Forest Taxes and Adequate Growing Stock

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The purpose of the author is to consider how the tax burden on second growth forests may be ameliorated by good management. It is pointed out that the tax on growing stock is most burdensome on heavily cut and poorly stocked stands, and that the cost of taxes relative to the current growth decreases as the density of the forest stand approaches a more normal stocking. Owners who deplete their woodlands in order to reduce taxes are therefore following a questionable policy if they intend to hold their land.
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Document Type: Journal Article

Affiliations: Boonville, N. Y.

Publication date: 1940-06-01

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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.

    2016 Impact Factor: 1.675 (Rank 20/64 in forestry)

    Average time from submission to first decision: 39.6 days*
    June 1, 2016 to Feb. 28, 2017

    Also published by SAF:
    Forest Science
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