A behavioral and welfare analysis of progressive forest taxation

Canadian Journal of Forest Research

Volumn 33, Issue 12, 2003, Pages 2352-2361

  Koskela, Erkki ^a,b   Ollikainen, Markku ^a  

^a UNIVERSITY OF HELSINKI   (Finland)

^b BANK OF FINLAND   (Finland)

Author keywords

[No Author keywords available]

Indexed keywords

BEHAVIORAL RESEARCH; HARVESTING; TAXATION; TIMBER;

FOREST TAX; TAX EXEMPTION;

FORESTRY;

FORESTRY; HARVESTING; TAX SYSTEM; TIMBER INDUSTRY; WELFARE ECONOMICS;

EID: 1642290711     PISSN: 00455067     EISSN: None     Source Type: Journal    
DOI: 10.1139/x03-163     Document Type: Article

References (23)

1. Amacher, G., and Brazee, R. 1997. Designing forest taxes with varying government preferences and budget targets. J. Environ. Econ. Manage. 32: 323-340.
2. Aronsson, T. 1993. The impact of a nonlinear income tax on the supply of roundwood in Sweden: a policy evaluation experiment based on cross-section data. J. Public Econ. 50: 231-252.
3. Boyd, R. 1986. Forest taxation: current issues and future research. USDA For. Serv. Res. Note SE-338.
4. Chang, S. 1982. An economic analysis of forest taxation's impact on optimal rotation age. Land Econ. 58: 310-323.
5. Clark, C. 1976. Mathematical bioeconomics: the optimal management of renewable resources. John Wiley & Sons, New York.
6. Diamond, P., and Yaari, M. 1972. Implications of the theory of rationing for consumer choice under uncertainty. Am. Econ. Rev. 62: 333-343.
7. Englin, J., and Klan, M. 1990. Optimal taxation: timber and externalities. J. Environ. Econ. Manage. 18: 263-275.
8. Gamponia, V., and Mendelsohn, R. 1987. The economic efficiency of forest taxes. For. Sci. 33: 367-378.
9. Grayson, A. 1993. Private forestry in Western Europe. CAB International, Wallingford, U.K.
10. Fullerton, A. 1982. On the possibility of the inverse relationship between tax rates and government revenues. J. Public Econ. 19: 3-22.
11. Hartman, R. 1976. The harvesting decision when a standing forest has value. Econ. Inquiry, 14: 52-58.
12. Johansson, P.-O., and Löfgren, K.G. 1985. The economics of forestry and natural resources. Basil Blackwell, Oxford, U.K.
13. Koskela, E. 1989. Forest taxation and timber supply under price uncertainty: perfect capital markets. For. Sci. 35: 137-159.
14. Koskela, E., and Ollikainen, M. 2001. Forest taxation and rotation age under private amenity amenity valuation: new results. J. Environ. Econ. Manage. 42: 374-384.
15. Koskela, E., and Ollikainen, M. 2003. Optimal forest taxation under private and social amenity valuation. For. Sci. 49: 596-607.
16. Koskela, E., and Vilmunen, J. 1996. Tax progression is good for employment in popular models of trade union behavior. Labour Econ. 3: 65-80.
17. Lambert, P. 1993. The distribution and redistribution of income: a mathematical analysis. 2nd ed. Manchester University Press, Manchester, U.K.
18. Malcomson, J. 1986. Some analytics of the laffer curve. J. Public Econ. 29: 293-316.
19. Mendelsohn, R. 1993. Nonlinear forest taxes. A note. J. Environ. Econ. Manage. 24: 296-299.
20. Musgrave, R., and Thin, T. 1948. Income tax progression, 1929-1948. J. Polit. Econ. 56: 498-514.
21. Ollikainen, M. 1993. A mean-variance approach to short-term timber selling and forest taxation under multiple sources of uncertainty. Can. J. For. Res. 23: 573-581.
22. Romer, D. 2001. Advanced macroeconomics. 2nd ed. McGraw Hill, Boston, Mass.
23. Uusivuori, J. 2000. Neutrality of forest income taxation and inheritable tax exemptions for timber capital. For. Sci. 46: 219-228.