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An Analysis of Forest Tax Equity Guides

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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.
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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: 1978-09-01

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  • Important Notice: SAF's journals are now published through partnership with the Oxford University Press. Access to archived material will be available here on the Ingenta website until March 31, 2018. For new material, please access the journals via OUP's website. Note that access via Ingenta will be permanently discontinued after March 31, 2018. Members requiring support to access SAF's journals via OUP's site should contact SAF's membership department for assistance.

    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.

    2016 Impact Factor: 1.782 (Rank 17/64 in forestry)

    Average time from submission to first decision: 62.5 days*
    June 1, 2016 to Feb. 28, 2017

    Also published by SAF:
    Journal of Forestry
    Other SAF Publications
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