This paper explores the public finance potential of community forestry in Nepal on the basis of a comprehensive dataset on forest revenue and expenditures of 41 randomly selected community-forest user groups (CFUG) from Gorkha district. The results show that CFUG income distribution is highly...

This paper is concerned with who benefits from taxation of forest products in Nepal's community forests. The objectives of the study are two-fold; to document who benefits from community forestry user groups' (CFUG) financing of investments in public services and infrastructure and pro-poor...