Effects of taxation on the planning and implementation of intensive timber management

Abstract

Taxes on forest properties and on income from timber disposal impose one of the most significant kinds of cost burden faced by owners of interests in forest lands. Local property taxes impose annual charges regardless of the level of management, and may even be increased by intensive practices. Federal and state income taxes are usually second in impact only to property taxes. Federal transfer and state death taxes can seriously endanger the continuity of management programs from one generation to another. Taxpayers can significantly reduce the impacts of these taxes by an awareness of the advantages and pitfalls in each as they apply to timber management.

Parent Publication

• Proceedings of the symposium on intensive culture of northern forest types

Citation

Field, David B. 1977. Effects of taxation on the planning and implementation of intensive timber management. Gen. Tech. Rep. NE-29. Upper Darby, PA: U. S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station. 311-332