Current issue: 57(2)
Under compilation: 57(3)
In this paper, different approaches and results concerning forest tax design are reviewed. In particular, comparisons are made between Scandinavian approaches, which rely on the two-period model, and North American approaches, which largely rely on the Faustmann model. Existing work is critically evaluated according to several stylized facts that are common among forest taxation problems. These include the second-best forest policy environment, joint production of public and private forest goods, the dynamic nature of forest capital, public and private ownership, competition between forest and non-forest sectors, and global policy constraints on taxation design. The gaps in addressing stylized facts are used to motivate new research directions. Problems and appropriate public finance literature are identified for investigating forest tax policy under government budget constraints, fiscal federalism, dynamic forest tax design, open economy forest tax policy, and econometric studies of reform. One conclusion reached from discussing future research is that two period and dynamic models will continue to prove useful in analysing taxation design from the government's perspective.
Nordiska skogsarbetsstudiernas råd (NSR, Council for Inter-Scandinavian Research in Forest Work Science) is the most developed organization in this field. It has only research institute members. The council started in 1953 and has since then had meetings and working groups. Among the latter, an Inter-Scandinavian and British wood nomenclature was created. In 1969 the organization will start a number of joint investigations, two of them in Finland, concerning utilization of waste wood and transport difficulties in forest terrain. Sweden will study branching, Norway relations between men and machines and Denmark broadleaved tree cutting and hauling.
Economists have since 1958 had an Inter-Scandinavian Seminar for Forest Economists (Nordiskt skogsekonomiskt Seminar, NSS), which has only personal members. Also, Inter-Scandinavian forest congresses have been held every fourth year since 1923, in which also research results have been presented.
The PDF includes a summary in English.
Sales of cellulose have been handled in Finland since 1918 on a central marketing system through the Finnish Cellulose Union (Suomen Selluloosayhdistys), which is a joint sales company formed by the enterprises. First part of the paper constitutes the questions of the channels and functions of marketing. The most focal problem is related to the interests of individual producers. The second part concentrates on the brand policy of central marketing.
The small number of producer companies and – for 40 years ago – the existence of relatively few categories and grades on the market have contributed to the birth of central marketing of cellulose in Finland. Central marketing is probably more advantageous for smaller firms and companies less well placed than the biggest concerns. It levels out the status held by the best and the weakest firm in individual marketing and consequently perhaps does not give a top brand the standing it would have in relation to the other brands in individual marketing. Central marketing may have advantages also in regards of general price level and marketing costs.
The marketing system is dependent on the conditions in which it is to be carried out. An example of this is that Scandinavian cellulose producers have fairly good opportunities under the individual marketing system of using the service factor, owing to the good and far-ranging scheduled shipping facilities of the countries. It is probably the different conditions in this country that have made Finland’s cellulose marketing system essentially different from that of the Scandinavian countries.
The PDF includes a summary in Finnish.
The article begins on the page 27/122 of the PDF file.
The first part of the text deals with a general presentation of the geographical, biological and cultural conditions of the studied areas. The second part presents the characteristics of vegetation classified according the forest types, with lists of species. Forested areas, open lands and swampy areas are dealt with separately. The Saoneshje peninsula is presented separately.
The third part of the text discusses the similarities of the natural conditions between studied area and respective part of Finland. The vegetation and amount of species is clearly more diverse in studied area than in parts of middle-Finland. The study shows that in respect to vegetation Onega-Karelia cannot be seen as a part of the same region than Finland.
The text is the opening presentation by the author at his public defence of his doctoral thesis on plant geography of Finland. The text discusses the principles that apply on plant geographical classification of earth with respect to characteristics of vegetation and gives an oversight on the plant geographical work conducted in Scandinavia.
The effects of modern forestry on northwest European forest invertebrates are summarized and analysed mainly on the basis of published literature. The direct influence of different practices including clear-cutting, thinning, burning-over, ploughing, changes in tree species composition of stands, fertilization, insecticides, pheromones and biological control are discussed from a forest zoological point of view. Also, the indirect effects of general changes in boreal forest dynamics, loss of primeval forests, cessation of natural fires and the dominance of young stands are described. The direct effects of different silvicultural practices on the species composition and diversity of forest invertebrates are usually considered to be striking but transient. However, when large areas are treated, the species associated with primeval forests, especially with the wood composition system in them, as well as the species associated with fires, seem to have drastically declined. In northwest Europe, efficient forestry has not caused such serious pest problems as is known from tropical countries or North America.
The PDF includes a summary in Finnish.