Can Income Tax Rules Affect Management Strategies for Forest Roads?
1986 ◽
Vol 1
(1)
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pp. 26-28
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Keyword(s):
Tax Rate
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Abstract Income tax rules on capital investments in forest roads affect strategies for managing forest land. Costs of roads plus harvesting are divided into expensable, depreciable, and nondepreciable components. Tax rules that differentiate among types of costs can influence investments in both the number and standard of roads. The marginal tax rate of the landowner is an important variable. Income tax rules may lead landowners with similar management objectives but different marginal tax rates to adopt different strategies of road management. West. J. Appl. For. 1:26-28, Jan. 1986.
1999 ◽
Vol 89
(5)
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pp. 1197-1215
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