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Lindahl, Ebba and Olsson, Peter, 2016. Policy impact for nonindustrial private forest landowners : the case of deregulating private forest accounts. Second cycle, A2E. Uppsala: SLU, Dept. of Economics

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Abstract

An ongoing investigation initiated by the government of Sweden is examining the tax structure for private entities and persons who are owners or partners in trading companies. It investigates whether current tax structure is too complex, and if there is a need to simplify the current tax structure. Nonindustrial private forest landowners own 52 % of the forestland areas in Sweden (Nilsson, 2015, p. 92), and they are often running their business as private entities. It becomes interesting to examine which sanctions the revised tax structure could have on private entities that have forests revenue as part of the total revenue. The study examines the financial effects that the revised tax system would have compared to the current tax system through a future simulation. The study finds that the proposed changes in the investigation will have a negative effect on the total profit for nonindustrial private forest landowners. They would contribute with further tax funds to the government through the proposed changes, but also that the revised tax system might have negative effects for the overall short-term supply on Swedish wood products.

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En pågående utredning initierad av Regeringskansliet utreder skatteregler för enskilda näringsidkare och fysiska personer som är ägare eller delägare i handelsbolag. Utredningen undersöker huruvida avsättningsmöjligheterna är för komplexa, och om det nuvarande skattesystem bör förenklas. Privata skogsägare äger tillsammans 52 % av den totala skogsarealen i Sverige (Nilsson, 2015, p. 92), och den vanligaste företagsformen för dessa är enskild firma. Vilket har gett intresset till att undersöka vilka påföljder det reviderade skattesystemet kan få för enskilda firmor som har skog som en del av intäkten. Studien försöker därför genom en framtidssimulation jämföra nuvarande skattesystem med det reviderande skattesystemet för att identifiera finansiella effekter. Studien visar slutsatser som menar att nuvarande skattesystem har bättre planeringsmöjligheter att skjuta upp beskattningen på resultatet till följande år, och kan även få konsekvenser på utbudet av skogsprodukter eftersom det blir mindre lönsamt att avverka skog.

Main title:Policy impact for nonindustrial private forest landowners
Subtitle:the case of deregulating private forest accounts
Authors:Lindahl, Ebba and Olsson, Peter
Supervisor:Di Corato, Luca
Examiner:Hakelius, Karin
Series:Examensarbete / SLU, Institutionen för ekonomi
Volume/Sequential designation:1041
Year of Publication:2016
Level and depth descriptor:Second cycle, A2E
Student's programme affiliation:NY001 Agricultural Programme - Economics and Management 270 HEC, NM005 Environmental Economics and Management - Master's Programme 120 HEC
Department:(NL, NJ) > Dept. of Economics
Keywords:forest account, forest taxation, forest policy, policy effects
URN:NBN:urn:nbn:se:slu:epsilon-s-5737
Permanent URL:
http://urn.kb.se/resolve?urn=urn:nbn:se:slu:epsilon-s-5737
Subjects:Land economics and policies
Organization, administration and management of agricultural enterprises or farms
Language:English
Additional Information:Professional degree for Ebba Lindahl and Master degree for Peter Olsson
Deposited On:31 Aug 2016 13:24
Metadata Last Modified:31 Aug 2016 13:24

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