Effect of Various Tax Systems on Forest Income
Abstract:What is a fair tax on timber? Does the general property tax allow a reasonable profit from forest properties under sustained yield management? Can taxes based on highest and best use valuation allow the economical production of timber? These questions, here discussed, are of considerable importance to the future of forest industries and to the general public, which depends upon timber for building materials.
Document Type: Journal Article
Affiliations: Associate Real Estate Appraiser and Timber Specialist for the Founders Agency, Longview, Wash.
Publication date: 1971-07-01
More about this publication?
- 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
Average time from submission to first decision: 39.6 days*
June 1, 2016 to Feb. 28, 2017
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