Finnish sawlog market under forest taxation reform

The stepwise transition in forest taxation from site productivity tax to taxation of profits from timber sales was one of the major institutional changes to impact Finnish non-industrial private forest owners in the 1990s. In this study the effect of the forest taxation reform on the aggregate s...
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Autor*in:	Mutanen, Antti [verfasserIn] Toppinen, Anne [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2005

Übergeordnetes Werk:	In: Silva Fennica - Finnish Society of Forest Science, 2019, 39(2005), 1
Übergeordnetes Werk:	volume:39 ; year:2005 ; number:1

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.14214/sf.400

Katalog-ID:	DOAJ022906738

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spelling	10.14214/sf.400 doi (DE-627)DOAJ022906738 (DE-599)DOAJ35555883ad2e499eaf47b3a8db4f29dd DE-627 ger DE-627 rakwb eng SD1-669.5 Mutanen, Antti verfasserin aut Finnish sawlog market under forest taxation reform 2005 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The stepwise transition in forest taxation from site productivity tax to taxation of profits from timber sales was one of the major institutional changes to impact Finnish non-industrial private forest owners in the 1990s. In this study the effect of the forest taxation reform on the aggregate supply of sawlogs was investigated using time series analysis and quarterly data. In particular, we estimated two simultaneous equations systems for the pine and the spruce sawlog markets. According to the results, the forest taxation reform strengthened the supply of spruce and pine sawlogs in the anticipatory stage of the taxation reform in 1992. Also during the fiscal transition period, which started in 1993, the supply effect of the taxation reform has clearly been positive. The strong own-price elasticity of sawlog supply found in this study indicates high sensitivity to actual and expected wood price changes in the determination of sawlog supply in Finland. Furthermore, the results indicate that the theoretical assumption of a competitive market is suitable for the Finnish sawlog market, but that separate analysis of pine and spruce sawlogs provides additional insights into market behaviour. Forestry Toppinen, Anne verfasserin aut In Silva Fennica Finnish Society of Forest Science, 2019 39(2005), 1 (DE-627)320575039 (DE-600)2016943-7 22424075 nnns volume:39 year:2005 number:1 https://doi.org/10.14214/sf.400 kostenfrei https://doaj.org/article/35555883ad2e499eaf47b3a8db4f29dd kostenfrei https://www.silvafennica.fi/article/400 kostenfrei https://doaj.org/toc/2242-4075 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_20 GBV_ILN_22 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4367 GBV_ILN_4700 AR 39 2005 1
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allfieldsGer	10.14214/sf.400 doi (DE-627)DOAJ022906738 (DE-599)DOAJ35555883ad2e499eaf47b3a8db4f29dd DE-627 ger DE-627 rakwb eng SD1-669.5 Mutanen, Antti verfasserin aut Finnish sawlog market under forest taxation reform 2005 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The stepwise transition in forest taxation from site productivity tax to taxation of profits from timber sales was one of the major institutional changes to impact Finnish non-industrial private forest owners in the 1990s. In this study the effect of the forest taxation reform on the aggregate supply of sawlogs was investigated using time series analysis and quarterly data. In particular, we estimated two simultaneous equations systems for the pine and the spruce sawlog markets. According to the results, the forest taxation reform strengthened the supply of spruce and pine sawlogs in the anticipatory stage of the taxation reform in 1992. Also during the fiscal transition period, which started in 1993, the supply effect of the taxation reform has clearly been positive. The strong own-price elasticity of sawlog supply found in this study indicates high sensitivity to actual and expected wood price changes in the determination of sawlog supply in Finland. Furthermore, the results indicate that the theoretical assumption of a competitive market is suitable for the Finnish sawlog market, but that separate analysis of pine and spruce sawlogs provides additional insights into market behaviour. Forestry Toppinen, Anne verfasserin aut In Silva Fennica Finnish Society of Forest Science, 2019 39(2005), 1 (DE-627)320575039 (DE-600)2016943-7 22424075 nnns volume:39 year:2005 number:1 https://doi.org/10.14214/sf.400 kostenfrei https://doaj.org/article/35555883ad2e499eaf47b3a8db4f29dd kostenfrei https://www.silvafennica.fi/article/400 kostenfrei https://doaj.org/toc/2242-4075 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_20 GBV_ILN_22 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4367 GBV_ILN_4700 AR 39 2005 1
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callnumber-first	S - Agriculture
author	Mutanen, Antti
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topic_title	SD1-669.5 Finnish sawlog market under forest taxation reform
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title	Finnish sawlog market under forest taxation reform
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title_auth	Finnish sawlog market under forest taxation reform
abstract	The stepwise transition in forest taxation from site productivity tax to taxation of profits from timber sales was one of the major institutional changes to impact Finnish non-industrial private forest owners in the 1990s. In this study the effect of the forest taxation reform on the aggregate supply of sawlogs was investigated using time series analysis and quarterly data. In particular, we estimated two simultaneous equations systems for the pine and the spruce sawlog markets. According to the results, the forest taxation reform strengthened the supply of spruce and pine sawlogs in the anticipatory stage of the taxation reform in 1992. Also during the fiscal transition period, which started in 1993, the supply effect of the taxation reform has clearly been positive. The strong own-price elasticity of sawlog supply found in this study indicates high sensitivity to actual and expected wood price changes in the determination of sawlog supply in Finland. Furthermore, the results indicate that the theoretical assumption of a competitive market is suitable for the Finnish sawlog market, but that separate analysis of pine and spruce sawlogs provides additional insights into market behaviour.
abstractGer	The stepwise transition in forest taxation from site productivity tax to taxation of profits from timber sales was one of the major institutional changes to impact Finnish non-industrial private forest owners in the 1990s. In this study the effect of the forest taxation reform on the aggregate supply of sawlogs was investigated using time series analysis and quarterly data. In particular, we estimated two simultaneous equations systems for the pine and the spruce sawlog markets. According to the results, the forest taxation reform strengthened the supply of spruce and pine sawlogs in the anticipatory stage of the taxation reform in 1992. Also during the fiscal transition period, which started in 1993, the supply effect of the taxation reform has clearly been positive. The strong own-price elasticity of sawlog supply found in this study indicates high sensitivity to actual and expected wood price changes in the determination of sawlog supply in Finland. Furthermore, the results indicate that the theoretical assumption of a competitive market is suitable for the Finnish sawlog market, but that separate analysis of pine and spruce sawlogs provides additional insights into market behaviour.
abstract_unstemmed	The stepwise transition in forest taxation from site productivity tax to taxation of profits from timber sales was one of the major institutional changes to impact Finnish non-industrial private forest owners in the 1990s. In this study the effect of the forest taxation reform on the aggregate supply of sawlogs was investigated using time series analysis and quarterly data. In particular, we estimated two simultaneous equations systems for the pine and the spruce sawlog markets. According to the results, the forest taxation reform strengthened the supply of spruce and pine sawlogs in the anticipatory stage of the taxation reform in 1992. Also during the fiscal transition period, which started in 1993, the supply effect of the taxation reform has clearly been positive. The strong own-price elasticity of sawlog supply found in this study indicates high sensitivity to actual and expected wood price changes in the determination of sawlog supply in Finland. Furthermore, the results indicate that the theoretical assumption of a competitive market is suitable for the Finnish sawlog market, but that separate analysis of pine and spruce sawlogs provides additional insights into market behaviour.
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title_short	Finnish sawlog market under forest taxation reform
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