scholarly journals An Economic Evaluation of the Massachusetts Forestry Yield Tax Program

1985 ◽  
Vol 61 (5) ◽  
pp. 358-362
Author(s):  
Gary D. Kronrad ◽  
Patrice A.W. Harou
Keyword(s):  
Forest Management ◽  
Property Tax ◽  
Property Taxes ◽  
Tax Law ◽  
Benefit Cost Analysis ◽  
Incentive Program ◽  
Tax Incentive ◽  
Timber Products ◽  
Benefit Cost ◽  
Decision Frameworks

Owners of 10 or more contiguous acres of forest land in Massachusetts are eligible to classify their property under a modified assessment-yield tax property tax law. This program is designed to increase the flow of timber products by decreasing the costs of engaging in a program of forest management. In return for lower annual property taxes the owner must practise forest management and pay a yield tax.Benefit-cost ratios, using two marginal analysis decision frameworks, were calculated to evaluate the economic efficiency of this program. The two decision frameworks yielded different results and, therefore, different conclusions about the efficiency of this tax incentive program. Key words: Special forest tax law, yield tax, benefit-cost analysis.

scholarly journals Estimating Management Plan Implementation in Northeast Wisconsin

2000 ◽  
Vol 17 (4) ◽  
pp. 135-140 ◽  
Author(s):  
Thomas Shockley ◽  
A.J. Martin
Keyword(s):  
Forest Management ◽  
Cost Sharing ◽  
Management Plan ◽  
Tax Law ◽  
Plan Implementation ◽  
Assistance Programs ◽  
Incentive Program ◽  
Management Plans ◽  
Recommended Practices ◽  
Nipf Landowners

Abstract Forest management plans were examined for a random population of nonindustrial private forest (NIPF) landowners in eight counties in northeast Wisconsin. Implementation rates of practices (i.e., percentages of practices within each management plan that were completed, in progress, or not done), were estimated for each NIPF landowner. Only NIPF landowners participating in forest management assistance programs (Wisconsin's state forest tax law programs, or the federal Stewardship Incentive Program) were considered for the study. A total of 464 forest management plans were examined to determine numbers and types of practices prescribed, rates of implementation, and cost-sharing utilization. The results indicated that 78% of practices mandated by law within the state's tax law programs were either completed or were in progress. Other findings show that 36% of recommended practices within the state's tax law programs were either completed or were in progress. The results of the Stewardship Incentive Program study indicated that 21% of practices prescribed in those plans were either completed or were in progress. Commercial timber harvests were the most widely prescribed mandatory practices while planting prescriptions occupied the majority of recommended practices. Cost-sharing was used on 22% of mandatory tax law practices, 6.5% of recommended tax law practices, and 7% of practices in the Stewardship Incentive Program. North. J. Appl. For. 17(4):135–140.

scholarly journals Community-based forest management in the forest District of Kediri: cultivation of pineapple and turmeric under forest stands

2021 ◽  
Vol 917 (1) ◽  
pp. 012002
Author(s):  
R Effendi ◽  
T Puspitojati ◽  
D Poedjowadi
Keyword(s):  
Forest Management ◽  
Profit Sharing ◽  
Forest Product ◽  
Mutual Benefit ◽  
Forest Stands ◽  
Community Based ◽  
Benefit Cost Analysis ◽  
Benefit Cost ◽  
Forest District ◽  
Profit Share

Abstract Community-based forest management (CBFM) is a forest management system that is carried out by communities and forest companies with a mutual benefit principle.One of them is to bring benefits to the community from the plants cultivated. Each combination of plants yields a different income.The research aims (a) to calculate the profit of pineapple and turmeric cultivation under forest stands in the Forest District of Kediri, (b) to calculate the profit sharing between communities and companies, and (c) the value of forest product fees of pineapple and turmeric. Data were collected through observation and interviews and employ benefit-cost analysis. Shared profit was calculated based on cooperation agreements and the fee was calculated based on the prevailing tariff. The results of the study showed (1) the profit of the pineapple business was IDR 18,800,000 per ha per season, of which IDR 12,635,000 was for the community, IDR 5,415,000 was for the company’s profit share IDR 750,000 was for forest product fees. (2) the profit of the turmeric business was IDR 13.600.000 per ha per season, of which IDR 9,205,000 was for the community, IDR 3,945,000 was for the company profit share, and IDR 450,000 was for forest product fees.

Public Investment Criteria: Benefit-Cost Analysis for Planned Economic Growth by Stephen A. Marglin. London: George Allen & Unwin Ltd., 1967. pp.103. 22s. 6d.********** Investments for Capacity Expansion: Size, Location and Time-Phasing edited by Alan S. Manne. London: George Allen & Unwin Ltd., 1967. pp.239. 45s.Investments for Capacity Expansion: Size, Location and Time-Phasing edited by Alan S. Manne. London: George Allen & Unwin Ltd., 1967. pp.239. 45s.

1967 ◽  
Vol 7 (3) ◽  
pp. 416-420
Author(s):  
Arthur MacEwan
Keyword(s):  
Cost Benefit Analysis ◽  
Public Investment ◽  
Cost Benefit ◽  
Capacity Expansion ◽  
Point Of View ◽  
Systematic Analysis ◽  
Benefit Cost Analysis ◽  
The Government ◽  
The Many ◽  
Benefit Cost

These books are numbers 4 and 5, respectively, in the series "Studies in the Economic Development of India". The two books are interesting complements to one another, both being concerned with the analysis of projects within national plan formulation. However, they treat different sorts of problems and do so on very different levels. Marglin's Public Investment Criteria is a short treatise on the problems of cost-benefit analysis in an Indian type economy, i.e., a mixed economy in which the government accepts a large planning responsibility. The book, which is wholely theoretical, explains the many criteria needed for evaluation of projects. The work is aimed at beginning students and government officials with some training in economics. It is a clear and interesting "introduction to the special branch of economics that concerns itself with systematic analysis of investment alternatives from the point of view of a government".

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