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Forest Taxation in the United States

Author

Listed:
  • Fairchild, Fred Rogers
  • Hall, R. Clifford
  • Day, Besse B.
  • DeVries, Wade E.
  • Murphy, Louis S.
  • Pingree, Daniel
  • Thomson, Roy B.
  • Wager, Paul W.

Abstract

Report Forword: Taxation imposes a burden on all forms of enterprise. The business of growing forests must carry a reasonable share of the load. It is widely believed that the existing tax system imposes more than a reasonable share on forestry and discourages the use of private land for this purpose. If so, the public interest demands that this handicap be removed. The Forest Service has, over a period of years, made an exhaustive investigation of this subject through a staff of economists and foresters under the immediate direction of a leading taxation economist. This report contains the more important results of that investigation. It presents a background of facts about the existing methods of taxation and their relation to forestry. It weighs the effects of taxation on forest management. It develops the principles of sound forest taxation. Concrete proposals for applying these principles are offered. These proposals are based on the requirements of the public interest both in forestry and in taxation.

Suggested Citation

  • Fairchild, Fred Rogers & Hall, R. Clifford & Day, Besse B. & DeVries, Wade E. & Murphy, Louis S. & Pingree, Daniel & Thomson, Roy B. & Wager, Paul W., 1935. "Forest Taxation in the United States," USDA Miscellaneous 338331, United States Department of Agriculture.
  • Handle: RePEc:ags:usdami:338331
    DOI: 10.22004/ag.econ.338331
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