1. 1993 13 2006 1922 2006 2007 2. 2.1 1917 non-industrial private forest owner NIPF 1) 3 1 1 1920 1922 1993 2006 1920 tuloverotus 1922 pinta alaverotus 1967 1988 135
40 2010 p.92 Virtanen 2000 pp.212-214 1993 13 2006 myyntitulo verotus 2.2 pinta alaverotus areabased forest taxation 2) 1922 70 NIPF 2 2 Leppänen 2005, p.29 Ylitalo 1998, p.15 METLA : Finnish Forest Research Institute Verohallintus : National Board of Taxation 4 0.1 ha kunta : municipality 1917 532 2009 1 348,2009,p.2 10 NFI: National Forest Inventory 100 1 2 136
3 20 3 1 2 3 1) FMA Forest Management Association Forest Management Payment 2) 3) 4) 5) 6) 2.3 myyntitulo verotus 3) 1993 NIPF 3 1) 2) 3) 4) 5) 5 3 Salakari 2006, pp.5-6 Leppänen 2005, p.30 137
40 2010 3. 3.1 1993 Dual Income Tax 2004 p.3 2 2004 pp.4-6 1 2 2008 p.21 2005 pp.49-54 2001 pp.25-28) 1990-1993 1990 2001 p.iii) 25 1 2001 p.4) 3 1993 138
1 87 48 73 48 73 40 87 50 68 50 56 50 94 38 58 38 58 34 93 25 56 25 56 37 93 25 56 25 25 92 26.5 50 26.5 40.5 50.8 92 58 41.7 28 28 91 36 72 36 72 52 91 31 51 30 30 2001 p.4 2 2009 13.1 21.7 7 21.7 35.3 18 35.3 64.5 22 64.5 30.5 Ministry of Finance, Finland(2009, p.19) 1993 25 56 25 2009 2 7 30.5 2009 16.5 21 18.6 1993 25.6 49.1 28 Ministry of Finance, Finland 2009 pp.19-20) 1993 2009 2 3.2 2 3 1 5 Virtanen 2000 p.215 Salakari 2006 p.11 139
40 2010 2 1922 1967 4) 1968 1969 1920 1926 1934 p.37 1919 1919 p.11 1919 p.12 70 3.3 1993 2006 NIPF 2 13 93 Mutanen and Toppinen,2005,pp.117-118 93 1992 140
3 ha 135(33) 4,065(38) 277(67) 6,597(62) 28(39) 1,396(46) 44(61) 1,670(54) 107(31) 2,669(35) 233(69) 4,927(65) Pesonen and Räsänen(1994, p.19) 67 62 3 1994 NIPF Pesonen and Räsänen,1994,p.19 3 2 4 Leppänen,2004,p.42) 1993 90 1.5 1:2 3 78.5 18 2 1.5 100 4 Leppänen, J.(2004, p.42) 4. 1 2 141
40 2010 2 3 2005 4 4 2002 p.21 1 NIPF NIPF 2 Leppänen (2005) Ylitalo(1998) 1988 3 Salakari(2006) Jauhiainen(2006) Leppänen (2005) 1988 4 1967 142
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