We review the literature linking taxation and sustainable forest management (SFM) in humid tropical forests. This literature broadly falls in two strands. One emphasizes economic theoretical ideals and seeks to define optimal taxation designs with incentives for SFM. The other strand documents political-economic empirical realities that fall far from the theoretical ideals and which may help explaining why taxation reforms for SFM have had mixed outcomes. We conclude that future research could benefit from further integration and interaction between the two strands and argue for dynamic forest taxation policies that can respond to changing market demands, technologies, and context conditions to provide the right incentives and signals for SFM.

我们回顾了在潮湿的热带森林中将税收与可持续森林管理（SFM）联系起来的文献。该文献大致分为两部分。一个人强调经济理论理想，并试图以可持续森林管理的动机来定义最佳的税收设计。另一部分记录了与理论理想相去甚远的政治经济经验现实，这可能有助于解释为什么可持续森林管理的税收改革产生了不同的结果。我们得出的结论是，未来的研究可能会受益于这两方面的进一步整合和互动，并主张采用动态森林税收政策，这些政策可以应对不断变化的市场需求，技术和环境条件，从而为可持续森林管理提供正确的激励措施和信号。