Mississippi's Severance Tax and Forest Resource Development Program
Abstract:Mississippi's Forest Resource Development Program was the second state-sponsored forestry assistance program in the United States. It was authorized by the legislature in 1974 in response to concerns over long-term availability of softwood timber. It is funded by a severance tax levied at the point of first processing. Since inception, 152,295 acres have been treated under the program. Severance tax rates were established in 1974 and remained constant until 1981. Costs rose rapidly during these years, and the only way to increase funds for the program was to cut more timber or raise the fixed tax rates, as was done in 1981. Such problems would be avoided of severance taxes were levied on the basis of current product value.
Document Type: Journal Article
Affiliations: Assistant Professor, Department of Forestry, Mississippi State University, Mississippi State 39762
Publication date: October 1, 1983
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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.
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