Capital gains treatment of timber income: An economic assessment

Donald F. Dennis; Donald F. Dennis

doi:10.2737/NE-RP-556

Treesearch

Capital gains treatment of timber income: An economic assessment

Informally Refereed

Authors:

Donald F. Dennis, Donald F. Dennis

Year:

1985

Type:

Research Paper

Station:

Northern Research Station

DOI:

https://doi.org/10.2737/NE-RP-556

Source:

Res. Pap. NE-556. Broomall, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station.5 p.

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Download (PDF 1.15 MB): https://research.fs.usda.gov/download/treesearch/21740.pdf

Abstract

Treating timber income as capital gains meets the criteria used to evaluate tax systems better than treating it as ordinary income. Social welfare implications and impact on timber supply also favor such treatment.

Keywords

taxation, capital gains

Citation

Dennis, Donald F. 1985. Capital gains treatment of timber income: An economic assessment. Res. Pap. NE-556. Broomall, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station.5 p.