Nonlinear Forest Taxes
研究了非线性产出税对森林轮伐期的影响，发现累进税率会缩短轮伐期，并探讨了如何设计中性税收方案。
This paper examines the impact of nonlinear yield taxes upon forest rotation lengths. Whereas a level yield (income) tax lengthens rotations, tax rate progressivity shortens rotations. Combining these two effects, one can design neutral tax schedules. With uncertainty, however, only taxes which are progressive with respect to age are completely neutral.