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- Info
Taxation, regulation and fragmentation of forestland
| Author: |
Larson, L. Keville |
| Date: |
2000 |
| Periodical: |
In: Proceedings of Forest Fragmentation 2000: Sustaining Private Forests int he 21st Century; 2000 September 17-20; Annapolis, MD |
| Abstract: |
Some degree of forest fragmentation or parcelization is natural and needed to (1) provide for the non-forestland needs of a growing population and (2) provide the opportunity of forestland ownership to a larger part of the population. U. S. forest area is still increasing and fragmentation, not yet a serious problem, can produce positive effects. Attention should focus on the more important goal of helping new and old forest owners manage their forest effectively, rather than on preventing "fragmentation" per se. To encourage good care of the nations forestland, efforts should concentrate on removing existing disincentives and creating incentives to encourage better forestry, long term ownership and environmental commitment. Examples described include timber tax reforms such as repeal of the death tax, income averaging and simplification of expensing rules, and reduction of regulatory and public policy uncertainty. |
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