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1、TaxingFamilyForestOwners:ImplicationsofFederalandStatePoliciesintheUnitedStates—BrettJ.Butler,PaulF.Catanzaro,JohnL.Greene,JaketonH.Hewes,MichaelA.Kilgore,DavidB.Kittredge,ZhaoMa,andMaryL.Tyrrell,JournalofForestry,2012(7)Taxesareaprominentpolicytoolandoneofanumberoffa
2、ctorsthathavethepotentialtoinfluencethedecisionsofthemillionsoffamilyforestownersacrosstheUnitedStates.Afteraliteraturereview,taxpoliciesmostrelevanttofamilyforestownerswerecatalogued,preferentialpropertytaxprogramadministratorsweresurveyed,focusgroupswithfamilyforest
3、ownersandforestry/conservationprofessionalswereheld,andresultsweresynthesizedwiththeaidofexperts.Theresultssuggestthattaxpolicies,inandofthemselves,arenotcausingforestownerstotakeunplannedactionssuchasprematurelysellingtheirlandorharvestingtrees.However,incombinationw
4、ithotherfactors,taxpolicies,especiallypropertytaxpolicies,caninfluenceownershipandforestmanagementdecisions.PreferentialforestpropertytaxpoliciesexistacrosstheUnitedStates,butagenerallackofawareness,confusion,andmisinformationabouttheseprogramsandtheiroftencomplicated
5、and/orrestrictiverequirementsarepreventingthemfromreachingtheirfullpotential.Keywords:familyforestowners,nonindustrialprivateforestowners,foresttaxation,forestpolicy,propertytax,incometax,estatetax,inheritancetax,UnitedStatesThereareover10millionfamilyforestowners,def
6、inedasfamilies,individuals,trusts,estates,familypartnerships,andotherunincorporatedgroupsofindividualsthatownforestland,acrosstheUnitedStates(Butler2008).Collectively,theycontrol264millionacor35%ofthenation’sforestland;insomestates,thepercentageofforestlandownedbythis
7、groupexceeds75%(Figure1).Thereexistsawiderangeofpolicytoolstoencouragetheconservationoffamilyforestlands,bothkeepingthelandforestedandimprovingforestmanagement.Thesetoolsincludetechnicalassistance,outreacheducation,financialincentives,andregulations.Amongthesetools,fi
8、nancialincentives,particularlytaxpolicies,playaprominentrole(Greeneetal.2005).Thefinancialburdenoftaxesonfamilyforestownersc