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Forest Taxation in the United States

Fred Rogers Fairchild

出版	U.S. Government Printing Office, 1935
URL	http://books.google.com.hk/books?id=tOZAAAAAIAAJ&hl=&source=gbs_api
EBook	FULL_PUBLIC_DOMAIN

註釋

Taxation imposes a burden on all forms of enterprise. The business of growing forests 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. This report contains the more important results of a Forest Service investigation on this subject. 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.