L’évolution des aides directes et fiscales à la forêt privée : le cas du Loiret

The district administrations for agriculture and forestry (DDAF) are active in private forests through subsidies and two tax alleviations — one concerning the Monichon inheritance tax exemption scheme and the other the wealth tax (ISF). These three aids have changed with time and were analysed over long periods in the Loiret district, which is a fairly significant area for private forests in terms of surface areas committed to sustainable forest management and of magnitude of aids. Analyses show that, on mean annual values, the largest surface areas and aid amounts pertained to the Monichon regime, followed by wealth tax alleviation and finally subsidies. Variations over time were considerable and explainable, but differed between types of aid. Maximum peaks were observed in 1954 and 1991 for subsidies, 1981 for the Monichon scheme, and 1989 for wealth tax alleviation. The recent trend for direct subsidies and the Monichon exemption is towards stabilization at a low level of aid whereas wealth tax alleviation is on the rise.