Diss. (sammanfattning) Umeå : Sveriges lantbruksuniv., 2001. / Härtill 4 uppsatser.

Diss. (sammanfattning) Umeå : Sveriges lantbruksuniv., 2001. / Härtill 4 uppsatser.

Diss. Uppsala : Sveriges lantbruksuniv., 2003.

Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes. The site value tax is a property tax on the market value of bare land only, exempting improvements. In theory, the site value tax has been championed as the only neutral property tax alternative; however, in actual application, a forest site value tax may prove to be non-neutral and, by certain measures, inequitable. The degree of the tax's neutrality can be linked to the method of tax administration and the ability of assessors to accurately determine bare land market values for a wide range of site qualities. This paper reviews literature on forest property tax alternatives and theoretically examines the efficiency of an applied forest site value tax. The adequacy and equity of a proposed forest site value tax are examined in detail and compared for two study areas: Western Oregon and Alabama; in light of local governmental budget constraints. Although the site value tax may represent a less-distortional vehicle for collecting local taxes, it is unlikely to be politically or administratively feasible. Also, given the existence of other distortions in the economy, a site value tax may not prove to be the most efficient tax in application, despite its neutral properties. / Master of Science

This diploma thesis deals with the current legal regulation and the issues related to the land intended to fulfill the functions of a forest. The aim of the thesis is to evaluate the legal regulations and to provide proposals how to solve the deficiencies. The legal framework of this topic - the basis of this thesis is represented mainly by the individual act in this area - the so called Forest Law. In addition, other legal regulations are also presented. Particular terms are gradually introduced and forests are characterized from the point of categorization. The most extensive part of this thesis is the third chapter which focuses on the protection of the land intended to fulfill the functions of a forest and related institutions. The forest is defined as a significant landscape element and a part of natural protected areas. Furthermore, the principle of sustainable development is mentioned and the instruments used for forest's protection are also defined. Moreover, the principles of land revocation and restriction, the institution of public use of forest so as forest guard and other authorities are presented. The last chapter addresses the issue of property and lease relations of the land intended to fulfill the functions of a forest. Also the re-established institution of tenancy is interpreted....

This thesis concerns two topics related to policy effects of hillside and ridgeline development in Knox County, TN and attempts to quantify the values of different aspects of forest land in the area, particularly how the amenity values of forest land affect the prices of surrounding houses. The first essay conducts a cost-benefit analysis to determine the willingness of individual landowners for reforestation given explicitly stated costs and benefits of reforestation. A sequence of hedonic models was used to estimate differences in non-use values attributable to deforested and to forested areas, allowing the establishment of an overall price-distance relationship between the amenity values attributable to both areas and their proximities to housing locations. The results showed that the benefits from reforestation were greater than the opportunity costs of barren/grassland replaced and the houses with the greatest gains from reforestation were within one mile of the target site. Amenity value benefits for reforestation vary between sites but the sites with the greatest gains were those with the largest area, the lowest land cost, and the most houses within one mile. The second essay examined the effects of forest views on house prices and also the effect that the economy had on consumers’ value of those views. This study applied a sales hedonic model to two time periods with markedly different economic climates, the housing boom of 2002-2006 and the recession of 2008. Amenity value gains from forest views were then mapped out for the county for both periods to find those areas that had the highest gains in both periods. The results showed that while the views of forest land increase house values in both periods, the average marginal implicit price gain decreased over 13 percent from the boom period to the recession. Maps of the value gains highlighted the south-western, eastern and northern parts of the county, which contain high income suburban communities, with consistent value gains in excess of $70 per acre.

Examensarbete.

Diss. (sammanfattning) Uppsala : Sveriges lantbruksuniv., 2007. / Härtill 3 uppsatser.

Diss. (sammanfattning) Alnarp : Sveriges lantbruksuniversitet, 2006. / Härtill 4 uppsatser.

Diss. (sammanfattning) Umeå : Sveriges lantbruksuniversitet, 2006. / Härtill 4 uppsatser.