The Incidence of Forest Taxation: A Study of the Swedish Roundwood Market
研究了森林税收的归宿问题，通过瑞典圆木市场的供需模型估计参数，发现税收负担主要落在森林所有者（圆木生产者）身上。
This paper deals with the incidence of forest taxation. The analysis is carried out within the framework of a roundwork market model. In the theoretical section, supply, demand the incidence measures to be evaluated are derived. In the empirical section, supply and demand parameters are estimated on time-series data. The coefficients are then used to evaluate the distributive consequences of a tax change. It is found that the main part of the incidence falls on the forest owners (i.e., the producers of roundwood).