Current issue: 52(4)

Under compilation: 52(5)

Impact factor 1.683
5-year impact factor 1.950
Silva Fennica 1926-1997
1990-1997
1980-1989
1970-1979
1960-1969
Acta Forestalia Fennica
1953-1968
1933-1952
1913-1932

Acta Forestalia Fennica vol. 61 no. 32 | 1954

Category: Article

article id 7444, category Article
Lauri Selin. (1954). Metsätaloutemme verotetut tulot vuosina 1950-53 erään laskelman valossa. Acta Forestalia Fennica vol. 61 no. 32 article id 7444. https://doi.org/10.14214/aff.7444
English title: Forestry income taxed in Finland in 1950-1953 in the light of a calculation.

Due to the nature of forest taxation in Finland, there has been no information available on the amount of tax paid by forestry or of taxable forestry income. The main reason for this is the close connection of taxation of forestry and agriculture, which has made it difficult and expensive to separate the information of the sectors. This study determined the amount of taxable forestry mathematically based on statistics on the taxable forest areas in each tax zone on a county level.

The article concludes that the stumpage has been considerably higher than the taxable income in 1950-1953. In 1951 only 18.5% of the income received as stumpage was taxed, but in 1953 the proportion was 82.8%. In average 45% of the stumpage amount had become subject to taxation.

The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.

The PDF includes a summary in English.

  • Selin, ORCID ID:E-mail:

Register
Click this link to register for Silva Fennica submission and tracking system.
Log in
If you are a registered user, log in to save your selected articles for later access.
Contents alert
Sign up to receive alerts of new content
Your selected articles

Committee on Publication Ethics A Trusted Community-Governed Archive