( ( Yield taxes ) ( ( ( are ( generally ( neutral ( toward ( ( conservation ( Yield taxes ) ) ( may ( be ( imposed ( ( ( ( ( ( on ( ( the amount ) ( of ( ( a product ) ( that ( is produced ) ) ) ) ) ) , ) ( on ( ( the amount ) ( that ( is ( sold ( -LRB- ( ( such ( as ( ( the ( Oregon ( severance tax ) ) ) ( on timber ) ) ) ) -RRB- ) ) ) ) ) ) ) ) , ) and ) ( on ( ( the value ) ( of ( ( the product ) sold ) ) ) ) ) ) ) ) ) ) ) ) ) ( -LRB- ( ( such ( as ( ( the ( New ( Mexico ( severance tax ) ) ) ) ( on timber ) ) ) ) -RRB- ) ) ) . ) )
(ROOT (S (NP (NN Yield) (NNS taxes)) (VP (VBP are) (ADJP (RB generally) (JJ neutral) (PP (IN toward) (NP (NP (NN conservation) (NN Yield) (NNS taxes)) (SBAR (S (VP (MD may) (VP (VB be) (VP (VBN imposed) (PP (PP (IN on) (NP (NP (DT the) (NN amount)) (PP (IN of) (NP (NP (DT a) (NN product)) (SBAR (WHNP (WDT that)) (S (VP (VBZ is) (VP (VBN produced))))))))) (, ,) (PP (IN on) (NP (NP (DT the) (NN amount)) (SBAR (WHNP (WDT that)) (S (VP (VBZ is) (VP (VBN sold) (PRN (-LRB- -LRB-) (PP (JJ such) (IN as) (NP (NP (DT the) (NNP Oregon) (NN severance) (NN tax)) (PP (IN on) (NP (NN timber))))) (-RRB- -RRB-)))))))) (, ,) (CC and) (PP (IN on) (NP (NP (DT the) (NN value)) (PP (IN of) (NP (NP (DT the) (NN product)) (VP (VBN sold))))))))))))))) (PRN (-LRB- -LRB-) (PP (JJ such) (IN as) (NP (NP (DT the) (NNP New) (NNP Mexico) (NN severance) (NN tax)) (PP (IN on) (NP (NN timber))))) (-RRB- -RRB-))) (. .)))
Yield taxes are generally neutral toward conservation Yield taxes may be imposed on the amount of a product that is produced, on the amount that is sold (such as the Oregon severance tax on timber), and on the value of the product sold (such as the New Mexico severance tax on timber).
(ROOT (S (NP (NP (DT The) (NN amount)) (PP (IN of) (NP (NP (NN product)) (SBAR (WHNP (WDT that)) (S (VP (MD may) (VP (VB be) (VP (VBN produced) (PP (IN by) (NP (DT a) (NN reaction))) (PP (IN under) (NP (VBN specified) (NNS conditions))))))))))) (VP (VBZ is) (VP (VBN called) (NP (JJ theoretical) (NN yield)))) (. .)))
The amount of product that may be produced by a reaction under specified conditions is called theoretical yield.