Conservation in human‐dominated landscapes is challenging partly due to the high costs of land acquisition. We explored a property tax mechanism to finance conservation easements or related contracts as a partial‐property acquisition strategy to meet Convention on Biological Diversity (CBD) treaty targets to conserve critically imperiled coastal Douglas fir ecosystems in Canada. To maximize cost‐efficiency, we used systematic planning tools to prioritize 198,058 parcels for biodiversity values, estimated the cost of eliminating property tax on high‐priority parcels to engage land owners in conservation, and then calculated the tax increase on nonpriority parcels necessary to maintain tax revenue. Marginal tax rate increases of 0.13, 0.21, and 0.51% on nonpriority parcels were necessary to offset the elimination of tax revenue on ∼21,000 ha of high‐priority parcels, and potentially sufficient to increase area protection from 9% to 17% to meet CBD targets given uptake rates of 100, 50, or 25%, respectively. Sensitivity analyses suggest uptake rates of 30% to 40% could allow government to achieve a 17% target with 30% of the planning area prioritized for inclusion in a property tax mechanism. Our results suggest prioritizing parcels for biodiversity value and commensurate “tax shifting” may offer an efficient route to conservation on private land.

中文翻译：

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私有土地上生物多样性保护的税收转移和激励措施

在人为主导的景观中进行养护具有挑战性，部分原因是土地购置成本高昂。我们探索了一种财产税机制，为保护地役权或相关合同提供资金，以此作为部分财产获取策略，以满足《生物多样性公约》（CBD）条约目标的要求，以保护加拿大濒危的道格拉斯冷杉生态系统。为了最大程度地提高成本效益，我们使用了系统的规划工具对198,058个地块的生物多样性价值进行了优先排序，估算了取消高优先级地块的财产税以使土地所有者从事保护工作的成本，然后计算了为维护土地所必需的非优先级地块的增税额税收。非优先包裹的边际税率分别需要提高0.13％，0.21％和0.51％，以抵消21岁以下税收的抵消，000公顷的高优先级地块，在将吸收率分别提高到100％，50％或25％的情况下，有可能足以将区域保护率从9％提高到17％，以满足CBD的目标。敏感性分析表明，采用30％到40％的吸收率可以使政府实现17％的目标，并优先考虑将规划区域的30％纳入财产税机制。我们的研究结果表明，优先考虑包裹的生物多样性价值，并进行相应的“税收转移”，可能为在私人土地上进行保护提供一条有效途径。敏感性分析表明，采用30％到40％的吸收率可以使政府实现17％的目标，并优先考虑将规划区域的30％纳入财产税机制。我们的研究结果表明，优先考虑包裹的生物多样性价值，相应的“税收转移”可能为私有土地的保护提供一条有效途径。敏感性分析表明，采用30％到40％的吸收率可以使政府实现17％的目标，并优先考虑将规划区域的30％纳入财产税机制。我们的研究结果表明，优先考虑包裹的生物多样性价值，相应的“税收转移”可能为私有土地的保护提供一条有效途径。