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.

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

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