002 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
COMMUNAL PROGRESSIVE TAX 
The base for this tax is likewise determined by applying progressive 
rates (in this case 0.005) to that part of the taxable amount (for the 
national income-property tax) above 3,000 kronor and dividing this 
result by 100. The tax is computed by applying the sum of the 
communal, parish, and school-district tax rates, or 8.0, to the tax 
base so computed. 
Kronor 
ol Ys 2¥] 0) Caves a (0), 80 0H imeem OR OR J AVE Nc as ald RNs elena ey aM UT Hill celal alta sy Nate 7, 280 
Less exempt minimum eva. See ehe 2k lees aids EE, Serene a as Ee 3, 000 
Ni@tGaxar lo] G iexrra 0 Ware aU a oT el cpg 4, 280 
Tax base, feet mes 0.000 Gea Ces Res COL Re Ne 2 I 0. 214 
0.214 times 8.0 equal 1.71 kronor communal progressive tax. 
EQUALIZATION TAX 
The base for this tax is one-third of the tax base for the communal 
progressive tax. The tax is determined by applying a flat rate for the 
entire country to this equalization tax base. ‘This tax has been 
eliminated from this example because its amount is very small. 
The total amount of the taxes paid by the owner of this property 
in 1928 were as follows: 
Communal income-real estate tax____________-_------ 596. 16 kr. ($159.77) 
INationalincome-property: tax. oes oe eee 316. 68 kr. ($84.87) 
Jas ova We FFs pela ful ML NG NOM pad ancuM ce ee a Lolly aC lai 8 sol WA fle ea upon 293. 60 kr. ($78.68) 
Horestiexcise taxi: iil ieee ere ONE. ks SERGE CYUat omit pn tiek ek 182. 00 kr. ($48.77) 
IPT OWARVCT ALY COUTICUL Ua Wes ee CON ee ag 126. 68 kr. ($33.95) 
Horest conservation fees 2 2s oe es Lali Dy Nien nd eae 118. 30 kr. ($31.70) 
Wommimalvprogressl Veta. 1i een gana fos Lape ek ne eeeney 1. 71 kr. ($0.46) 
IASSIZO! GIVASIOIN Cayo tos aes aki CAEN SEA te 0. 60 kr. ($0.16) 
gf) oy UE Me een A Rh Orta Ce a hie ee 1, 635. 73 kr. ($438.36) 
The total taxes on the forest part of the property were thus 4 kronor 
per hectare ($0.44 per acre) of productive forest land. 
In order to place this example on a comparable basis with others in 
this part, it is necessary to deduct the income taxes and the forest 
conservation fee (a special assessment) from the above amount. 
These amount to the following: 
National income tax (assuming exemption distributed 
proportionately between income and property parts of 
Ease Foy E'S) ease ea Ng ae a A Lt Na 246. 43 kr. ($66.04) 
Communal income stax .o0% seo iy Waleed eee 2 eae 165. 62 kr. ($44.39) 
APN Ah RENO SUA gt 2 0 A 118. 30 kr. ($31.70) 
Behe Oy AS BN Ae a Docc Rn eg) CORRS abt aN We A EAN SCS 530. 35 kr. ($142.13) 
Subtracting this amount from the total taxes leaves 1,105.38 kronor 
($296.23) as the total property taxes (including the forest excise, 
which is actually levied for the purpose of making up a deficiency in 
the property tax). These taxes amount to 2.8 kronor per hectare 
($0.30 per acre) of productive forest land. ‘These property taxes 
amount to about 12 percent of the net income of 8,952 kr. ($2,400), 
which income is fairly indicative of the normal net income from this 
forest, and to about 0.8 percent of the assessed value of 136,800 kronor 
($36,700). 
