Effects of the revision of the forest taxation laws in local values for the taxable cubic metre

Abstract

The paper evaluates the effect of the change in the forest taxation laws which came into force in January 1977 on the value of the taxable cubic metre in each commune, a measure of the mean timber price. The taxable cubic metre is taken into include timber assortments corresponding to the mean planned cut for the area, which are then assessment at their mean local stumpage prices. Account is also taken of the mean costs involved in forestry, which increase from the south of Finland to the north. The new principles of taxation, based on data from the V and VI National Forest Inventories, give higher values for the taxable cubic metre, and thus heavier taxation, in the Southern Finland, largely by allowing for a higher proportion of saw logs than previously, and lower values, an easing of taxation, in the north. The PDF includes a summary in English.