英文文献：Two-Part Tax Controls for Forest Density and Rotation Time-森林密度和轮作时间的两部分税收控制
英文文献作者：Brown, J. Bradley
英文文献摘要：
Many forest amenities are derived not only from the age of the trees, but also from the density of the trees. When an externality such as erosion control is considered, clear-cutting results in much larger damages than occur with selective cutting. This paper extends current methodology, allowing firms to optimize over both rotation time and the commercial use percentage per acre. A two-part instrument, a "clear-cut" tax combined with a lump sum "licensing fee", controls for commercial use percentage and rotation time in a firm that does not internalize non-timber benefits. Optimal taxes are presented that correct the firm's suboptimal behavior. A two-part instrument is shown to remedy market failure when a private firm clear-cuts and harvests too soon, and when an overgrown forest is not privately optimal to maintain. Numerical analysis on a simple case, simulating a forest where the externality is erosion control shows the clear-cut tax policy's relevance for a variety of erosion severity scenarios and interest rates.

许多森林设施不仅源于树木的年龄，也源于树木的密度。当考虑到侵蚀控制等外部因素时，清净砍伐比选择性砍伐造成更大的损害。本文扩展了现有的方法，允许企业优化轮作时间和每英亩商业使用百分比。一项由两部分组成的工具，即一项“明确”的税收加上一笔总额的“许可证费”，控制不内在化非木材利益的公司的商业使用百分比和轮作时间。提出了修正企业次优行为的最优税收。当私人公司过早地砍伐和收割树木，当私人公司对杂草丛生的森林不是最佳的养护时，一个由两部分组成的工具被证明可以弥补市场失灵。通过对一个简单案例的数值分析，模拟了一个外部性为侵蚀控制的森林，显示了明确的税收政策对各种侵蚀严重情况和利率的相关性。