Unmodified Forest Property Tax - Is It Fair?
Past theoretical arguments against unmodified forest property taxes have reinforced their historical unpopularity. Recent literature suggests that at any given tax rate, average property taxes as a percent of accrued annual income would not necessarily be any higher on forests than on other types of property. Nevertheless, it is still possible to show that, under certain conditions, unmodified property taxes may be more discouraging to forestry than to other land uses. Arguments about impacts hinge on the degree to which such taxes are shifted forward into higher wood prices or back into lower land values.
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Document Type: Journal Article
Affiliations: Associate Professor of Forest Economics, Virginia Polytechnic Institute and State University
Publication date: 1977-10-01
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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*
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