Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008
During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using th...
| Autor principal: | |
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| Formato: | Second cycle, A1E |
| Lenguaje: | sueco sueco |
| Publicado: |
2011
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| Acceso en línea: | https://stud.epsilon.slu.se/2498/ |
| _version_ | 1855570441059434496 |
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| author | Pettersson, Marcus |
| author_browse | Pettersson, Marcus |
| author_facet | Pettersson, Marcus |
| author_sort | Pettersson, Marcus |
| collection | Epsilon Archive for Student Projects |
| description | During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.
The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are
1. A forest owner who only makes his living on income from his or her forest property and who personally undertakes the forest management activities such as harvesting, planting etc.
2. A forest owner who has an "average” income from other services
3. A forest owner who has a "higher than average" income from other services
Wood prices have, each year, been reduced by costs of harvesting and replanting etc, income taxes and social contributions that forest owners had to pay. In addition to these taxes, forest owners were also burdened with a forest management fee, which also is included in the calculations.
The results show that the net income of the forest owner in category 1 declined by about 70% from 1952 to the end of the 1970s. After that point in time, it was more or less constant. The real net incomes for categories 2 and 3 are currently about 60 % lower than in 1952. If we investigate the period after 1956, 1995 is the year that yielded the highest net income for the categories 2 and 3. The actual cost of the forest management fee was highest for the forest owner in category 1, and lowest for the forest owner in category 3. The option to tax a part of the forest revenue as capital income favored the highly paid forest owner (category 3) the most.
If forest revenues are compared to salaries of industrial workers, the development of the timber price looks even worse. In 1952, the gross income of a forest owner in category 1, when harvesting 450 m3fpb, was 3,5 times higher than the gross income of an industrial worker. In 2008, the gross income of the industrial worker was approximately 3 times higher than that of a forest owner in category 1, when harvesting 450 m3fpb. Forest revenues have thus increasingly come to be regarded as a secondary source of income compared to regular work.
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| format | Second cycle, A1E |
| id | RepoSLU2498 |
| institution | Swedish University of Agricultural Sciences |
| language | swe swe |
| publishDate | 2011 |
| publishDateSort | 2011 |
| record_format | eprints |
| spelling | RepoSLU24982012-04-20T14:18:54Z https://stud.epsilon.slu.se/2498/ Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 Pettersson, Marcus Agricultural economics and policies Forestry - General aspects During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid. The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are 1. A forest owner who only makes his living on income from his or her forest property and who personally undertakes the forest management activities such as harvesting, planting etc. 2. A forest owner who has an "average” income from other services 3. A forest owner who has a "higher than average" income from other services Wood prices have, each year, been reduced by costs of harvesting and replanting etc, income taxes and social contributions that forest owners had to pay. In addition to these taxes, forest owners were also burdened with a forest management fee, which also is included in the calculations. The results show that the net income of the forest owner in category 1 declined by about 70% from 1952 to the end of the 1970s. After that point in time, it was more or less constant. The real net incomes for categories 2 and 3 are currently about 60 % lower than in 1952. If we investigate the period after 1956, 1995 is the year that yielded the highest net income for the categories 2 and 3. The actual cost of the forest management fee was highest for the forest owner in category 1, and lowest for the forest owner in category 3. The option to tax a part of the forest revenue as capital income favored the highly paid forest owner (category 3) the most. If forest revenues are compared to salaries of industrial workers, the development of the timber price looks even worse. In 1952, the gross income of a forest owner in category 1, when harvesting 450 m3fpb, was 3,5 times higher than the gross income of an industrial worker. In 2008, the gross income of the industrial worker was approximately 3 times higher than that of a forest owner in category 1, when harvesting 450 m3fpb. Forest revenues have thus increasingly come to be regarded as a secondary source of income compared to regular work. Under perioden 1952-2008 har de reala priserna på virke före skatt och avgifter sjunkit. Dock har de faktiska nettoinkomsterna inte ändrats med samma procentsatser som prislistorna då beskattningen, drivningskostnaderna samt möjligheten att göra avdrag har förändrats. I denna rapport har hänsyn tagits till inflation med hjälp av konsumentprisindex. Med nettoinkomst avses inkomst efter det att relevanta kostnader, skatter och avgifter har betalats. Syftet med detta examensarbete har varit att undersöka hur privatskogsägarens reala nettoinkomst har utvecklats under perioden 1952-2008 för tre kategorier av skogsägare. Dessa tre kategorier är 1. En självverksam skogsägare som enbart har inkomst från sin skogsfastighet 2. En skogsägare som har en ”medelinkomst” från annan tjänst 3. En skogsägare som har en ”högre” inkomst från annan tjänst Virkespriserna har för varje år reducerats med de kostnadsposter, inkomstskatter och egenavgifter som skogsägarna har varit tvungna att betala. Förutom dessa skatter belastades skogsägarna fram t.o.m. 1992 med en skogsvårdsavgift, vilken också medtagits i beräkningarna. Resultaten visar att den självverksamme skogsägarens reala nettoinkomst sjönk med ca 70 % från år 1952 till slutet på 1970-talet, för att efter detta vara relativt konstant. Nettoinkomsten för kategorierna 2 och 3 är idag realt ca 60 % lägre än vad de var år 1952. Efter 1956 är 1995 det år som inbringat de största reala nettoinkomsterna för kategorierna 2 och 3. Den faktiska kostnaden för skogsvårdsavgiften var högst för ägarkategori 1 och lägst för ägarkategori 3. Möjligheten att beskatta en del av skogsinkomsterna som kapitalinkomst (med räntefördelning) har procentuellt sett gynnat den högavlönade skogsägarkategorin mest. Jämförs skogsintäkterna med löneutvecklingen för en industriarbetare, ser virkesprisutvecklingen sämre ut. År 1952 var bruttoinkomsten för den självverksamme skogsägaren vid en årlig avverkning av 450 m3fpb 3,5 gånger högre än bruttoinkomsten för en industriarbetare. År 2008 var istället bruttoinkomsten för industriarbetaren ca 3 gånger högre än för den självverksamme skogsägaren vid en årlig avverkning av 450 m3fpb. Skogsinkomsterna har därför i allt högre utsträckning kommit att betraktas som en biinkomst till det vanliga arbetet. 2011-04-15 Second cycle, A1E NonPeerReviewed application/pdf swe https://stud.epsilon.slu.se/2498/1/Pettersson_M_110415.pdf Pettersson, Marcus, 2011. Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008. Second cycle, A1E. Umeå: (S) > Dept. of Forest Economics <https://stud.epsilon.slu.se/view/divisions/OID-300.html> urn:nbn:se:slu:epsilon-s-61 swe |
| spellingShingle | Agricultural economics and policies Forestry - General aspects Pettersson, Marcus Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| title | Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| title_full | Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| title_fullStr | Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| title_full_unstemmed | Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| title_short | Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| title_sort | privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008 |
| topic | Agricultural economics and policies Forestry - General aspects |
| url | https://stud.epsilon.slu.se/2498/ https://stud.epsilon.slu.se/2498/ |