International Scientific Journal on Reforestation, Afforestation and Tree Reproduction
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Issue 21, 2026

Online ISSN: 2466-4367

, Issue 21, (2026)

Published: 22.01.2026.

Open Access

This Special Issue of Reforesta, International Practices for Regenerating and Restoring Forest Trees by Seeding, brings together regional practice and research from North America, South America, Europe, Asia, and Oceania on using broadcast and direct seeding to create forest cover. It presents a significant range of seeding activities inclusive of species, forests, sites, and climates. Seeding has regained interest because of its scalability and cost-effectiveness, particularly for remote or inaccessible areas, sites with low productivity where planting seedling costs are prohibitive, or when aiming for a more natural forest structure. Technological innovations, particularly in seed treatments, automation, and precision seeding improve success of large-scale seed dispersal.

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01.12.2023.

Research paper

Reforestation tax incentive impacts on financial returns of loblolly pine plantations for family forest landowners in Mississippi
Rates of return from forest plantation investments depend not only on survival and growth rates, but also costs and revenues associated with various practices.  Beyond that, tax related issues are another important consideration that are often not addressed, or directly addressed at least, in forest financial assessments.  Many financial assessments can be defined as “before-tax.”  Forest landowners within Mississippi have the potential to reduce reforestation cost burdens through two important tax-related opportunities.  The first being the Federal reforestation deduction and amortization provisions and the second being the state-based reforestation tax credit.  An overabundant supply of wood in Mississippi has resulted in fairly poor pine market conditions, particularly for pulpwood stumpage.  This has resulted in the likelihood of marginal returns for many landowners without some type of assistance.  Beyond that, substantial inflation and increases in fuel costs have resulted in greater reforestation costs plus additional reductions in stumpage values, among other reasons, because of greater costs for loggers during forest harvesting operations.      The impacts of these two income tax reduction opportunities on loblolly pine financial returns were examined for three planting densities of 1,122 and 1,282 and 1,495 seedlings ha-1 for a site index 19.8 m site (base age 25).  A combination of chemical and mechanical site preparation was conducted and mass control pollinated (MCP) bareroot seedlings were hand-planted.  Varying degrees of rectangularity were assumed, reducing reforestation costs.  A first-year herbaceous weed control treatment was implemented but no thinnings and fertilization treatments were conducted.  A final harvest clearcut was conducted at age 26.  For Federal income tax purposes, a landowner classified as an Investor within the 22% Federal income tax bracket was assumed.  Whether before-tax or after-tax, the most viable planting density financially was found to be 1,122 ha-1 seedlings.  Reduced reforestation costs and greater yields ha-1 of the more valuable sawlog product class were found to be more influential on landowner financial returns than any reforestation tax provisions.

Curtis VanderSchaaf, Yanshu Li