An Analysis of Forest Tax Equity Guides

$29.50 plus tax (Refund Policy)

Buy Article:

Abstract:

From a tax neutrality standpoint, this analysis examines implications of applying various timber tax equity criteria in setting forest property tax levels. First it is shown that the traditional property tax equity guide is likely to be biased against forest land use. It is then found that applying two different interpretations of the Fairchild equity guide could lead to forest taxes being perhaps mildly biased in favor of forest land use and in another case strongly biased in favor of forestry. Forest Sci. 24:318-326.

Keywords: Fairchild equity guide

Document Type: Journal Article

Affiliations: Associate Professor of Forest Economics, Virginia Polytechnic Institute and State University, Blacksburg, VA 24061

Publication date: September 1, 1978

More about this publication?
  • Membership Information
  • ingentaconnect is not responsible for the content or availability of external websites
Related content

Tools

Favourites

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more