Forest Taxes and Adequate Growing Stock

Abstract The purpose of the author is to consider how the tax burden on second growth forests may be ameliorated by good management. It is pointed out that the tax on growing stock is most burdensome on heavily cut and poorly stocked stands, and that the cost of taxes relative to the current growth decreases as the density of the forest stand approaches a more normal stocking. Owners who deplete their woodlands in order to reduce taxes are therefore following a questionable policy if they intend to hold their land.