AN ECONOMIC ANALYSIS OF THE FOREST TAXATION LAW IN MASSACHUSETTS
Ad valorem taxation is usually considered to inhibit forest management. In order to reduce the problems caused by ad valorem taxation, Massachusetts has enacted a modified assessment-yield tax law. Chapter 61 provides that owners of ten or more contiguous acres of forest land, who are willing to man...
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| Language: | ENG |
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ScholarWorks@UMass Amherst
1982
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| Online Access: | https://scholarworks.umass.edu/dissertations/AAI8219820 |