Can Income Tax Rules Affect Management Strategies for Forest Roads?

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Abstract:

Income tax rules on capital investments in forest roads affect strategies for managing forest land. Costs of roads plus harvesting are divided into expensable, depreciable, and nondepreciable components. Tax rules that differentiate among types of costs can influence investments in both the number and standard of roads. The marginal tax rate of the landowner is an important variable. Income tax rules may lead landowners with similar management objectives but different marginal tax rates to adopt different strategies of road management. West. J. Appl. For. 1:26-28, Jan. 1986.

Document Type: Journal Article

Affiliations: Department of Forest Engineering, Oregon State University, Corvallis, OR 97331

Publication date: January 1, 1986

More about this publication?
  • Each regional journal of applied forestry focuses on research, practice, and techniques targeted to foresters and allied professionals in specific regions of the United States and Canada. The Western Journal of Applied Forestry covers the western United States, including Alaska, and western Canada; WJAF will also consider manuscripts reporting research in northern Mexico that has potential application in the southwestern United States.
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