Taxing Family Forest Owners Implications of Federal and State Policies in the United States 毕业论文英文资料.docVIP

Taxing Family Forest Owners: Implications of Federal and State Policies in the United States ?Brett J. Butler, Paul F. Catanzaro, John L. Greene,Jaketon H. Hewes, Michael A. Kilgore, David B. Kittredge,Zhao Ma, and Mary L. Tyrrell, Journal of Forestry,2012(7) Taxes are a prominent policy tool and one of a number of factors that have the potential to influence the decisions of the millions of family forest owners across the United States. After a literature review, tax policies most relevant to family forest owners were catalogued, preferential property tax program administrators were surveyed, focus groups with family forest owners and forestry/conservation professionals were held, and results were synthesized with the aid of experts. The results suggest that tax policies, in and of themselves, are not causing forest owners to take unplanned actions such as prematurely selling their land or harvesting trees. However, in combination with other factors, tax policies, especially property tax policies, can influence ownership and forest management decisions. Preferential forest property tax policies exist across the United States, but a general lack of awareness, confusion, and misinformation about these programs and their often complicated and/or restrictive requirements are preventing them from reaching their full potential. Keywords: family forest owners, nonindustrial private forest owners, forest taxation, forest policy, property tax, income tax, estate tax, inheritance tax, United States There are over 10 million family forest owners, defined as families, individuals,trusts, estates, family partnerships, and other unincorporated groups of individuals that own forestland, across the United States (Butler 2008). Collectively, they control 264 million ac or 35% of the nation’s forestland; in some states, the percentage of forestland owned by this group exceeds 75% (Figure 1). There exists a wide range of policy tools to encourage the conservation of family forestl