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Relevant bibliographies by topics / Tax on land

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Academic literature on the topic 'Tax on land'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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Journal articles on the topic "Tax on land"

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Sahari, Siti Norfaizah, Salfarina Samsuddin, Ahmad Ariffian Bujang, et al. "Review on Malaysia Tax Performance: Rates and Land Tax." International Journal of Psychosocial Rehabilitation 24, no. 03 (2020): 694–716. http://dx.doi.org/10.37200/ijpr/v24i3/pr200826.

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Kanemoto, Yoshitsugu. "Land Tax and Urban Land Supply." Japanese Economic Studies 20, no. 2 (1991): 53–93. http://dx.doi.org/10.2753/jes1097-203x200253.

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Robinson, Dennis, and Elizabeth M. Chant. "INTERACTION OF LAND POLICY AND LAND-BASED TAX POLICY: THE VERMONT LAND GAINS TAX." Review of Urban & Regional Development Studies 4, no. 2 (1992): 147–61. http://dx.doi.org/10.1111/j.1467-940x.1992.tb00039.x.

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林俊宏, 林俊宏, та 陳雪貞 Jim Lin. "探討土地增值稅與房地合一所得稅之稅額計算立法". 中正財經法學 20, № 20 (2020): 123–59. http://dx.doi.org/10.53106/207873752020010020003.

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鑒於近年來房地價格異常上漲，逐步造成房地持有人與租戶間貧富差距拉大，因過往稅制對房地上漲的利潤只課徵偏低的稅負，加速了社會對房地投機的心態，並使房地產價格居高不下，政府為抑制房價快速飆漲，進而修正稅制而實行房地合一所得稅制度，期盼此一制度能有利房價回歸至合理價位。修正前我國房地出售時，土地應課徵土地增值稅，房屋應併入課徵所得稅，理論上，土地增值屬財產交易所得之一種（機會稅），應課徵所得稅。但因為我國已將土地之增值部分課徵土地增值稅，故不再課徵綜合所得稅，因此土地增值稅與綜合所得稅乃採分離課稅的形式。然而分離課稅不能正確衡量納稅義務人之納稅能力，基於漲價歸公的理念，新制房地合一所得稅希藉以補足原土地增值稅未核課部分來抑制房價，但新制實施至今仍有許多未盡之處仍有待討論，因此本文特別針對土地增值稅與房地合一所得稅在課徵範圍、課徵稅率、土地現值計徵標準、稅額計算之優惠及扣除項目等加以比較研究，並提出本文看法。Due to the unusual increase of real property prices in the recent years, the wealth gap between the property holders and the tenants has gradually widened. In the past, the government merely imp

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de Almeida, Oriana Trindade, and Christopher Uhl. "Brazil's Rural Land Tax." Land Use Policy 12, no. 2 (1995): 105–14. http://dx.doi.org/10.1016/0264-8377(94)00050-a.

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Tsareva, Yu I. "LAND TAX IN ENGLAND." Vestnik Volzhskogo universiteta im V N Tatishcheva 2, no. 4 (2022): 14–23. http://dx.doi.org/10.51965/2076-7919_2022_2_4_14.

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Eka Safitri, Yulia. "Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax." Entrepreneurship and Small Business Research 1, no. 1 (2022): 1–6. http://dx.doi.org/10.55980/esber.v1i1.14.

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This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building

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Cai, Xiao, Wei Dong Liu, Hui Fan, and Tian Gui Lv. "“Land Finance Division” of Urbanization Based on Clustering Analysis - A Case Study in Shandong Province." Advanced Materials Research 1073-1076 (December 2014): 1319–25. http://dx.doi.org/10.4028/www.scientific.net/amr.1073-1076.1319.

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Based on specifying the connotation of land finance and its structure, this paper chose land granting income, cultivated land usagetax, deed tax, urban land use tax, land value-added tax and property tax; built the per unit area of land transfer income, the average per unit area land tax revenue, the average land transfer income accounted for the proportion of local financial general budget revenue, and average land tax accounted for the proportion of local financial general budget revenue. By partitioning the land finance of Shandong province employing clustering analysis, the 17 cities were

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Abakarova, R. Sh. "Land tax in the tax system of the Russian Federation." Voprosy regionalnoj ekonomiki 39, no. 2 (2019): 101–6. http://dx.doi.org/10.21499/2078-4023-2019-39-2-101-106.

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Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of the Defense Ministry are facing today is the lack of funds for development and for current needs. The question of meeting the financial needs of municipalities is a question of the revenue base of local budgets.The existing problems associated w

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Sinaga, Roulinta Yesvery, Sarah Selfina Kuahaty, Sri Rumada Sihite, and Risqi Mumpuni Dsyastuti. "Acceleration of Land Rights Certification Through Settlement of Land Tax Obligations." Batulis Civil Law Review 6, no. 1 (2025): 66. https://doi.org/10.47268/ballrev.v6i1.2381.

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Introduction: The Complete Systematic Land Registration Program (SLRP) is a government effort to evenly accelerate the provision of land certificates to the Community. Although the certificate is given free of charge, participants are still obliged to pay Income Tax and Land and Building Acquisition fees (BAT). For participants who cannot pay, a mechanism is provided in the form of a tax debt statement. The challenges include minimal socialization, weak institutional coordination, and administrative obstacles. Therefore, there is a need to simplify procedures and more effective tax education.P

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Dissertations / Theses on the topic "Tax on land"

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Manaf, Nor Aziah Abdul. "Land tax administrations and compliance attitudes in Malaysia." Thesis, University of Nottingham, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405106.

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Lin, Jue. "Essays on Chinese corporate tax avoidance." Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/49088/.

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This thesis consists of three self-contained studies on corporate tax avoidance of Chinese firms around the 2008 Corporate Tax Reform. In Chapter 1, we describe the background of this thesis, provide a general introduction of the Tax Reform and outline the motivation of this research. Chapter 2 studies how multinationals’ decisions of foreign direct investment (FDI) into China responded to the tax reform where exemption from the dividend withholding tax was repealed and investors from various jurisdictions faced different withholding tax rates due to their existing double tax agreements (DTA)

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Morris, Gregory. "Tax related behaviour and corporate responsibility." Thesis, University of Nottingham, 2013. http://eprints.nottingham.ac.uk/14418/.

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Many companies engage in behaviour that is intended to reduce, mitigate or avoid the amount of taxation that would otherwise be due. This behaviour may result in changes to the tax code of a country and in comments being made and actions undertaken by governments, academics and other interested parties. This thesis argues that there exists a lack of clarity, coherence and consistency when considering and seeking to understand the relationship between tax codes, companies and society. This thesis argues that it is necessary to critically examine the nature of the tax related behaviour and also

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Pierpoint, Stephen John. "The administration of the land tax in England, 1643-1733." Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/270078.

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Despite England’s growing international trading wealth, an expanding secondary sector, and more productive agriculture the mid-seventeenth century state with its outdated tax system was politically and militarily weak. Civil war and its aftermath created the urgent and protracted supply need which instigated the creation and honing of radically new effective tax forms and processes which proved indispensable during the Restoration and beyond. Drawing on Kent, London and Bristol case studies this thesis explores how the land tax became a mainstay of an increasingly powerful early modern English

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Ying, Tingting. "Corporate governance and tax strategies in Chinese listed firms." Thesis, University of Nottingham, 2015. http://eprints.nottingham.ac.uk/28838/.

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Tax represents a significant cost to shareholders as well as to the firm, and it is generally expected tax aggressiveness are preferred. However, this argument ignores potential non-tax costs that could be associated with tax aggressiveness, especially those arising from agency problems and asymmetric information. This study aims to investigate the influence of corporate governance on taxaggressiveness of listed Chinese firms by adopting an agency perspective of the firm based upon the nexus of institutional arrangements in place in China. An innovation of this study is making use of available

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Rogers, Helen. "Uncertainty in transfer pricing tax rules : the role of APAs." Thesis, University of Warwick, 2009. http://wrap.warwick.ac.uk/35775/.

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Transfer pricing is an important issue for transnational enterprises (TNEs) seeking to comply with the different, inconsistent, tax rules of different nation states. The objective of this research is to examine the emergence of transfer pricing practice after the introduction of new tax rules in the US and the UK from the mid-1990s onwards and the issuing of the transnational OECD Transfer Pricing Guidelines in 1995. These rules require the use of the arm’s length principle, which is very broad, giving rise to considerable uncertainty as to how it should be interpreted, complied with and appli

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Langer, Sebastian, and Artem Korzhenevych. "The Effect of Land Consumption on Municipal Tax Revenue: Evidence from Bavaria." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-232044.

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This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria,

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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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<p> Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.<p> The sit

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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.

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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.

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Maffini, Giorgia. "The corporate income tax in the open economy : incidence and profit shifting." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3164/.

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This thesis investigates empirically the effects of the corporate income tax in an open economy. The analysis is carried out using linear panel-data regression methods. The first chapter studies the incidence of the corporate income tax. It introduces a model with location-specific rents which distinguishes between a direct effect and an indirect effect of the corporate income tax on labour. The former occurs when an increase in the corporate tax reduces the rent over which the employees and the company bargain. This reduces the bargained wage. The latter effect is the result highlighted in pr

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Books on the topic "Tax on land"

1

Hutton, Matthew. Stamp duty land tax. Hutton & Anstey, 2004.

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Israel. Land appreciation tax, 1995. A. Greenfield-A.G. Publications, 1995.

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Israel. Land appreciation tax, 1997. A. Greenfield-A.G. Publications, 1998.

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Michael, Thomas. Stamp duty land tax. Edited by Goy David. Cambridge University Press, 2003.

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Roger, Davey, ed. East Sussex land tax, 1785. Sussex Record Society, 1991.

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Gibson, J. S. W. 1934-, Medlycott M. T, Mills Dennis R. 1931-, and Federation of Family History Societies., eds. Land and window tax assessments. 2nd ed. Federation of Family History Societies, 2004.

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Wycherley, Gibson Jeremy Sumner, Medlycott Mervyn, and Mills Dennis R, eds. Land and window tax assessments. Federation of Family History Societies, 1993.

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New Zealand. Property Law and Equity Reform Committee. Report on land tax changes. The Committee, 1985.

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New Zealand. Property Law and Equity Reform Committee. Report on Land Tax charges. New Zealand Property Law and Equity Reform Committee, 1985.

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Alan, Readman, and Sussex Record Society, eds. West Sussex land tax, 1785. Sussex Record Society, 2000.

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Book chapters on the topic "Tax on land"

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Gaffney, Mason. "Land Tax." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_756.

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Gaffney, Mason. "Land Tax." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_756-1.

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Gaffney, Mason. "Land Tax." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_756-2.

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Hawkins, W. Thomas. "Tax increment financing." In Land Use Law in Florida. Routledge, 2021. http://dx.doi.org/10.4324/9781003108603-24.

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Thom, Michael. "Taxing Land and Property." In Tax Politics and Policy. Routledge, 2017. http://dx.doi.org/10.4324/9781315645889-7.

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von Weizsäcker, Carl Christian, and Hagen M. Krämer. "Land." In Saving and Investment in the Twenty-First Century. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75031-2_5.

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AbstractPrivate wealth is comprised in part of capitalized future land rents. The Golden Rule of Accumulation is preserved even if we introduce land into our meta-model. Urban land is far more valuable than agricultural land. The risk tied to land leads to a reduction in its value in the form of a “risk premium” α > 0. Land rents can be taxed without any possibility of the tax being passed on to tenants and without loss of efficiency. If the tax is offset by a reduction in income tax, their taxation can even give rise to efficiency gains and positive distributive effects. The possibility of

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Yamazaki, Fukuju. "The Optimal Reform About Property Tax." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_10.

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AbstractWe present the desirable tax reform on the property tax on land and housing in Japan. Since the property tax on housing, building, and equipment becomes an obstacle to the capital formation on land, it should be abolished. Conversely, the effective rate of property tax on land should be increased so as to attain the revenue neutrality for local government. The abolition of tax on housing induces the higher land price which can bear the increase in the property tax on land, so that such a tax reform would benefit all individuals.

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Hong, Yu-Hung. "Taxing Public Leasehold Land in Transition Countries." In A Primer on Property Tax. Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch11.

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Sinclair, Walter. "Income from land and property." In St. James’s Place Tax Guide 2002–2003. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_7.

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Pierpoint, Stephen. "Legislation for a New Tax on Land." In The Success of English Land Tax Administration 1643–1733. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90260-9_2.

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Conference papers on the topic "Tax on land"

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Chandra, Billy, Daniel, Samuel Willyanto, and Edy Irwansyah. "Integration of Land and Tax Geospatial Data with Artificial Intelligence (AI)-Based Clustering." In 2024 International Conference on ICT for Smart Society (ICISS). IEEE, 2024. http://dx.doi.org/10.1109/iciss62896.2024.10751439.

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Ivanova, Pavlina. "TAX TREATMENT OF LAND RESOURCES." In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.93.

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Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.

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Sadykov, Timergaziz G. "Tax Culture Is The Foundation Of The Russian Tax System." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.07.101.

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Openko, Ivan, Yanina Stepchuk, Ruslan Tykhenko, Oleksandr Shevchenko, and Oleg Tsvyakh. "Economic analysis of using the forest land to ensure rural development in Ukraine." In 23rd International Scientific Conference. “Economic Science for Rural Development 2022”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2022. https://doi.org/10.22616/esrd.2022.56.054.

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After the reform, which implemented a system of "decentralization of power" through the creation of rural communities, an important issue arose to identify additional sources of filling local budgets. One of the items of filling in this case are forestry enterprises. According to the current system of tax payment regulation, local governments can replenish their budgets by collecting rent for special use of forest resources (except wood from felling for general use), income tax, personal income tax, land tax, property tax, single tax. Given the changes taking place at the present stage and the

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Muchtar, Andhyka, Jamal Wiwoho, and Lego Karjoko. "Limitation of Land Tax Regulations as an Instrument for Land Tenure Management." In International Conference on Environmental and Energy Policy (ICEEP 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211014.020.

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Arifien, Yunus, Iis Anisa Yulia, Linar Humaira, and Nia Sonani. "Analysis of the Selling Value of Tax Objects on Land and Building Tax Revenues." In Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.18-11-2020.2311767.

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Roznina, Nina V. "Assessment Of Budget And Tax Security Of Municipilaties." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2022. http://dx.doi.org/10.15405/epsbs.2022.02.89.

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Dantes, Komang, and I. Gusti Apsari Hadi. "Legal Basis Analysis of Imposition of Land and Building Tax with Tax Object Selling Value." In Proceedings of the 2nd International Conference on Law, Social Sciences and Education, ICLSSE 2020, 10 November, Singaraja, Bali, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.10-11-2020.2303397.

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Selafristy, Temy, and Abdul Rahman. "The Effectiveness of Technology Innovation In Tax Payment Services on Compliance of Land and Building Tax." In Proceedings of the Third International Conference Administration Science, ICAS 2021, September 15 2021, Bandung, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.15-9-2021.2315246.

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Kushnirenko, P. A., and N. V. Shelepova. "COMPARATIVE CHARACTERISTICS OF THE LAND TAX OF RUSSIA AND CHINA." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2019. http://dx.doi.org/10.22250/rc.2019.1.79.

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Reports on the topic "Tax on land"

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Adam, Stuart. Fundamentally flawed (stamp duty land tax). The IFS, 2013. http://dx.doi.org/10.1920/co.ifs.2024.0889.

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Cavalcanti, Pedro Henrique, and Renata Motta Café. Empowering Local Governments: Evidence from Rural Land Tax Decentralization. Inter-American Development Bank, 2024. https://doi.org/10.18235/0013505.

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This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and environmental outcomes. Decentralization led to sustained revenue gains, increased agricultural production, expanded reported environmental protection areas, and slightly decreased land concentration. Our findings highlight the role of property taxation as a policy instrument for environmental conservation and sust

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Nicholls, David L., Robert L. Deal, and Andrew Warren. Oregon’s biomass producer tax credit—impacts of land ownership on woody bioenergy use. U.S. Department of Agriculture, Forest Service, Pacific Northwest Research Station, 2020. http://dx.doi.org/10.2737/pnw-rp-615.

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Nicholls, David L., Robert L. Deal, and Andrew Warren. Oregon’s biomass producer tax credit—impacts of land ownership on woody bioenergy use. U.S. Department of Agriculture, Forest Service, Pacific Northwest Research Station, 2020. http://dx.doi.org/10.2737/pnw-rp-615.

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Fidel, Jamey, Deb Brighton, and Kayla Patel. Tracking Parcelization Through the Property Transfer Tax Return - Feasibility, Rationale, and Uses. Forest Ecosystem Monitoring Cooperative, 2023. http://dx.doi.org/10.18125/fltre7.

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Chen, Deanndre. Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.116.

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Despite significant economic growth, particularly in the construction sector, Somaliland faces substantial public infrastructure deficits, which hinder further economic progress and increase business costs. Critical infrastructure needs and the low base of essential public goods provision highlight the need for the government to establish stronger fiscal foundations, particularly at the local level in urban areas. Impressive efforts at establishing an independent fiscal base have occurred in the face of limited international investment and support following independence and a lack of internati

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Nyirakamana, Colette, Vanessa van den Boogaard, and Warsame Ahmed. Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.083.

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Despite significant economic growth, particularly in the construction sector, Somaliland faces substantial public infrastructure deficits, which hinder further economic progress and increase business costs. Critical infrastructure needs and the low base of essential public goods provision highlight the need for the government to establish stronger fiscal foundations, particularly at the local level in urban areas. While government revenue collection is low, property and land taxes represent a significant opportunity to raise local government revenue and contribute to sustainable urban developm

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Golub, Alla, Benjamin Henderson, Thomas Hertel, Steven Rose, Misak Avetisyan, and Brent Sohngen. Effects of GHG Mitigation Policies on Livestock Sectors. GTAP Working Paper, 2010. http://dx.doi.org/10.21642/gtap.wp62.

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In this paper we have investigated effects of GHG mitigation policies on livestock sectors. We used a global computable general equilibrium GTAP-AEZ-GHG model with explicit unique regional land types, land uses and related GHG emissions. The model is then augmented with cost and GHG response information from partial equilibrium approaches to abatement of land-based greenhouse gas emissions. With this framework we analyze changes in regional livestock output, sector competitiveness and regional food consumption under different climate change mitigation policy regimes. Scenarios we have consider

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Sánchez Torres, Fabio, Irina España Eljaiek, and Jannet Zenteno. Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011435.

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This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for the departments. The paper subsequently describes the evolution of municipal finances and municipal vertical imbalances, then includes calculations of the effective rates of the property and land tax and the industry and commerce t

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Quak, Evert-jan. Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.078.

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Effective forest management is required to reduce deforestation, protect local communities, tackle climate change, and restore biodiversity. Like other countries in sub-Saharan Africa (SSA), Nigerian federal and decentralised governments have to find a balance between managing their forests sustainably, and other demands for the trees and land. Local actors use the forest for economic activities, such as harvesting trees for charcoal or timber, and others want to expand agricultural land. No single policy solution can guarantee to sustainably manage forests and halt deforestation. Land use reg

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