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Capital Gains Taxation and the Industrial Forests of the South

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In the South, capital gains treatment of income from the sale of timber has encouraged better stewardship of forest resources. Charges that this treatment has created undue concentration of forest ownership, abnormal profits for large firms, tax-induced slow turnover of capital and inflated timber prices are unfounded. Favorable tax treatment of timber sales has played a significant role in insuring an increasing supply of timber and timber products at an economical price.
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Document Type: Journal Article

Affiliations: Professor of Forest Resources, The University of Georgia, Athens

Publication date: 1974-06-01

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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

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