Journal of Forest Economics > Vol 14 > Issue 3

Targeting the poor: Taxation of marketed forest products in developing countries

Signe Anthon, , signeanthon@gmail.com Jens Friis Lund, , jens@life.ku.dk Finn Helles, , fh@life.ku.dk
 
Suggested Citation
Signe Anthon, Jens Friis Lund and Finn Helles (2008), "Targeting the poor: Taxation of marketed forest products in developing countries", Journal of Forest Economics: Vol. 14: No. 3, pp 197-224. http://dx.doi.org/10.1016/j.jfe.2007.10.002

Published: 01 Jun 2008
© 0 2008 Signe Anthon, Jens Friis Lund, Finn Helles
 
Subjects
 
Keywords
JEL Codes:Q12Q23O13D31
Forest resourcesTaxationPoverty alleviationHousehold production modelIncome equality
 

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In this article:
Introduction
Case study
The model
Results
Discussion and policy implications

Abstract

In this article, we investigate whether taxation of households’ production of marketed forest products in developing countries is likely to assist in achieving the general development objectives of resources conservation and poverty alleviation. Based on an empirical study on such taxation in a village in Tanzania, we develop and solve a theoretical analytical model to analyse taxation, when households’ access to alternative income generating opportunities is heterogeneous. Findings are that taxation adversely affects income equality and has an ambiguous effect on the level of resource utilisation.

DOI:10.1016/j.jfe.2007.10.002