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Capital Gains Treatment of Timber: Present Law and Proposed Changes

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Abstract:

The special tax treatment of timber is a subsidy that dwarfs' all other public incentives to practice "good" land management on forest land. But its value has never been substantiated and current arguments for it are very weak. The tax treatment of timber should be subject to the same kind of analysis of its effectiveness and usefulness as are other aspects of public resource and environmental policy.

Document Type: Journal Article

Affiliations: Senior Fellow of the Brookings Institution, Washington, D.C.

Publication date: 1976-02-01

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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