Transition to the Timber Yield Tax: The California Case
California has enacted a law placing a yield tax on timber at time of harvest: the levy, which becomes effective in 1977, replaces a modified property tax. Impetus for the change stemmed from inadequacies in the old system. More was at issue than the form of the tax, for numerous policy decisions had to be made.
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Document Type: Journal Article
Affiliations: Professor of Forestry Economics, Department of Forestry and Conservation, University of California, Berkeley
Publication date: 1976-12-01
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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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