Skip to Main Content
Effect of the federal estate tax on nonindustrial private forest holdingsAuthor(s): John L. Greene; Steven H. Bullard; Tamara L. Cushing; Theodore Beauvais
Source: Journal of Forestry: 15-20
Publication Series: Miscellaneous Publication
PDF: View PDF (405 KB)
DescriptionData for this study were collected using a questionnaire mailed to randomly selected members of two forest owner organizations. Among the key findings is that 38% of forest estates owed federal estate tax, a rate many times higher than US estates in general. In 28% of the cases where estate tax was due, timber or land was sold because other assets were not adequate. In 29% of the cases where land was sold, it was converted to a more developed use. Questionnaires also were mailed to randomly selected individuals from a national database of rural landowners for comparison with forest owners. For most of the characteristics surveyed, there was no statistical difference between responses from the two groups.
- You may send email to email@example.com to request a hard copy of this publication.
- (Please specify exactly which publication you are requesting and your mailing address.)
- We recommend that you also print this page and attach it to the printout of the article, to retain the full citation information.
- This article was written and prepared by U.S. Government employees on official time, and is therefore in the public domain.
CitationGreene, John L.; Bullard, Steven H.; Cushing, Tamara L.; Beauvais, Theodore. 2006. Effect of the federal estate tax on nonindustrial private forest holdings. Journal of Forestry: 15-20
Keywordsnonindustrial private forests, estate tax, forest conversion, Dillman Total Design Method
- The Effects of the Federal Estate Tax on Nonindustrial Private Landowners
- Family forest owners and federal taxes
- Effect of taxes and financial incentives on family-owned forest land
XML: View XML