The Role of Potential Tax Savings in Stimulating Enrollment in Wisconsin's Woodland Tax Program
1997
Steele, T.W. | Stier, J.C.
Incentives for participation in Wisconsin's Woodland Tax Law were examined to determine whether variations in enrollment are positively related to variations in expected tax savings. A state level time series model of participation was estimated by least squares regression. Following a period of rapid land development and escalating prices beginning in the 1970's, results indicate that expected tax saving provided no incentive for enrollment.
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