科研之友
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摘要
Landowners and foresters often complain about the impact of taxes on the profitability of growing trees. This study examines the effect on forest profitability of the multiple taxes levied on non-industrial private forestland in the Southeastern United States. We look at the percent reduction in land expectation value as property, severance, state and federal income taxes are levied on a representative acre of forestland. Results for the 10 Southeastern states included in the study reveal reductions in land expectation value ranging from 32% to 63% once the various taxes are levied on a site index 70 site. This demonstrates that the effect of taxes does vary widely within the states, evaluated both when individual and combined taxes are considered.
- 出版日期2018-5
