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An Analysis of Forest Tax Equity Guides

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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?
  • Forest Science is a peer-reviewed journal publishing fundamental and applied research that explores all aspects of natural and social sciences as they apply to the function and management of the forested ecosystems of the world. Topics include silviculture, forest management, biometrics, economics, entomology & pathology, fire & fuels management, forest ecology, genetics & tree improvement, geospatial technologies, harvesting & utilization, landscape ecology, operations research, forest policy, physiology, recreation, social sciences, soils & hydrology, and wildlife management.
    Forest Science is published bimonthly in February, April, June, August, October, and December.

    2015 Impact Factor: 1.702
    Ranking: 16 of 66 in forestry

    Also published by SAF:
    Journal of Forestry
    Other SAF Publications
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