Title page for ETD etd-08012012-040518


Type of Document Master's Thesis
Author Bettinger, Pete
URN etd-08012012-040518
Title The potential impacts of state income taxes on timber income following the 1986 Tax Reform Act
Degree Master of Science
Department Forestry
Advisory Committee
Advisor Name Title
Haney, Harry L. Jr. Committee Chair
O'Neil, Cherie J. Committee Member
Wisdom, Harold W. Committee Member
Keywords
  • Forest products
Date of Defense 1989-04-05
Availability restricted
Abstract
State income tax laws and their relationship to the federal income tax were surveyed and changes

affecting forest landowners since similar research on this subject (1981-82) are discussed. Several

previously favorable provisions were eliminated at the federal level. Although the economic situation

and research assumptions have changed, the general indications are that many states have

implemented provisions which may be considered generally unfavorable to forest landowners. The

1988 federal and state income tax liabilities for hypothetical forest landowners at three personal income

levels, each with and without timber sale revenue, were calculated for 41 states in the U.S.

which impose a comprehensive income tax.

In the South, the state percentage of the total income tax liability for the hypothetical landowners

who sell timber ranged from 9 to 21, 7 to 17, and 6 to 15 percent for the low, medium and high

income levels, respectively. The state percentage ranged from 10 to 31, 9 to 20, and 7 to 16 percent

for the low, medium and high income levels, respectively for landowners who did not sell timber.

Louisiana was the lowest and North Carolina was the highest for all hypothetical cases. In the

West, the state percentage ranged from 13 to 25, 12 to 25, and 10 to 19 percent, for the low, medium

and high income levels, respectively, for landowners who sold timber. The state percentage for

landowners who did not sell timber ranged from 10 to 34, 15 to 25, and from 12 to 20 percent

the low, medium and high income levels, respectively. Arizona and Colorado consistently were

among the lowest and Hawaii was the highest for all the hypotheticalcases

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