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Publication Information

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Title: Effect of the federal estate tax on nonindustrial private forest holdings

Author: Greene, John L.; Bullard, Steven H.; Cushing, Tamara L.; Beauvais, Theodore

Date: 2006

Source: Journal of Forestry: 15-20

Publication Series: Miscellaneous Publication

Description: Data 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.

Keywords: nonindustrial private forests, estate tax, forest conversion, Dillman Total Design Method

Publication Notes:

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  • This article was written and prepared by U.S. Government employees on official time, and is therefore in the public domain.
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Citation:


Greene, 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

 


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