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- Info
Revising forest property taxes- recent trends and policy questions
| Author: |
Klemperer, W.D. |
| Date: |
1988 |
| Periodical: |
In: Forest Taxation: Adapting in an Era of Change; 1988 May 20-22; Atlanta, GA. Madison, WI: Forest Products Research Society. |
| Abstract: |
After outlining recent changes in local government taxes on forests, this paper reviews forest taxation goals, several of which are conflicting. Two major alternatives to the forest property tax are the productivity tax and the yield tax. Descriptions, advantages, and disadvantages of each are outlined. The goal of neutral taxation to foster efficient resource allocation is discussed in a forestry context. What are the pros and cons of nonneutral taxes which attempt to favor forestry? What are the implications of a possible trend toward statewide property taxes, and what are the major research needs in local government taxation of forests? |
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