THEMATIC ISSUE: Forest and Rangeland Taxation – Call for Papers

Guest Editors: 

Dr. Gregory E. Frey (U.S. Department of Agriculture, Forest Service)
Dr. Stephanie Chizmar (U.S. Department of Agriculture, Forest Service)
Dr. Tamara L. Cushing (University of Florida)

BACKGROUND

The Journal of Forest Business Research (JFBR) is pleased to announce a forthcoming Thematic Issue dedicated to understanding the effects and impacts of various forms of taxes and tax policy on forests and rangelands, their management, and the people who utilize and depend on them. Tax policy is among the primary tools used by governments of many countries, including the U.S. federal and state governments, for incentivizing retention and management of forest and rangelands and to ease the financial burden on farmers, ranchers, and forest owners of managing these lands. However, the efficacy of these incentives is plagued by poor understanding and low utilization among landowners, a lack of empirical evidence to understand impacts and design options, misalignment of program characteristics with landowner objectives, and various practical uncertainties. 

This initiative stems from the August 2026 Forest and Rangeland Taxation Meeting at Duke University in Durham, North Carolina, U.S.A. Contributors to that meeting, as well as others worldwide working in the field, are invited to submit their manuscripts on the theme described here for review and potential publication. That meeting initiates a dialogue incorporating research, extension/education, and practical perspectives on forest and rangeland taxation. The meeting identifies gaps in knowledge, education, and practice and strategies to address them; creates connections among professionals in these areas; and attracts new professionals to the field. 

AIM AND SCOPE

This Thematic Issue explores the novel and unknown in terms of law, emerging markets, societal trends, and more. It will foster a greater understanding of the impacts of tax, and the link between theory, policy, and practice.

Research interlinks with education and practice in the development of effective, efficient, and equitable strategies for incentivizing conservation. Despite the importance conservation law and policy places on tax incentives, and the concerns of landowners, there is relatively little empirical evidence as to the overall impact of tax policy in terms of changing landowner or manager behavior with regard to land retention and management (Frey 2023). Tax policies and provisions employ a multitude of conditions, approaches, and structures (Kilgore et al. 2018), implying there is no consensus about the most effective strategy. Thus, there is a strong need to understand the effects of tax provisions for forest and rangeland conservation. At the same time, majorities are also not familiar with tax programs that could lower those taxes (Butler et al. 2021). Tax policy is also among the top educational needs expressed by forest landowners (Khanal et al. 2019).

SUBMISSION GUIDELINES

Authors are invited to submit original research articles, reviews, case studies, and forest business notes that align with the themes outlined below. Submissions should adhere to the Journal's guidelines and will undergo a rigorous peer-review process. The deadline for manuscript submissions is 31 October 2026.

To submit papers to this Thematic Issue, click the Submission button at the Journal of Forest Business Research homepage (www.forest-journal.com or direct link HERE), and in step 1, under the Section selection in the dropdown list, select “THEMATIC ISSUE: Forest and Rangeland Taxation”

All submissions to this thematic issue will receive a 25% discount on page charges.

WHAT KIND OF PAPERS ARE WE SOLICITING?

Submissions to this Thematic Issue may relate to tax of any form or basis (income, property, sales, severance/yield, carbon, estate/inheritance, wealth, etc.) to retention/loss, ownership, management, and utilization of forests and rangelands, and to the humans that own, manage, or utilize them. Such topics include, but are not limited to:

• Income tax incentives for conservation,
• Tax implications of conservation easements,
• Income and property tax implications of carbon projects,
• Casualty and related losses of natural capital,
• Preferential property tax programs for conservation, including landowner attitudes towards and satisfaction with such programs or measures of program effectiveness,
• Succession and estate planning,
• Tax implications on energy production, including income tax implications of eminent domain (forced timber sales, etc.).

Research and review articles are, of course, welcome, but we also encourage educators and practitioners to submit manuscripts that bridge the gap between academic research and on-the-ground land management. Such submissions may be publishable as a case study or “Forest business note.” See https://forest-journal.com/index.php/JFBR/what-do-we-publish for more information on types of submissions.

CONTACT TO GUEST EDITORS

Dr. Gregory Frey (gregory.e.frey@usda.gov)

Dr. Stephanie Chizmar (stephanie.chizmar@usda.gov)

Dr. Tamara Cushing (tcushing@ufl.edu)

Or for technical questions regarding submissions

Rafal Chudy (rafal@forest-journal.com)

Please feel free to disseminate this announcement to any colleagues who might be interested.

Yours sincerely,

Gregory Frey, Stephanie Chizmar, and Tamara Cushing

The Guest Editors