The Advantages of Equal Income Tax Rates for All Businesses
Abstract:Society of American Foresters position statements on income taxes have historically advocated federal tax policies that encourage forest management investment. This paper recommends a different approach, based on the economic theory that from a financial view economies tend to be most efficient if taxes are evenhanded and no less discouraging to one type of investment than to another. The analysis points out problems in justifying lower tax rates for timber production than for other ventures.
Document Type: Journal Article
Affiliations: Professor of Forest Economics, Virginia Tech Forestry Department, Blacksburg, VA 24061
Publication date: 1999-04-01
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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.
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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