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Alternative Ways of Taxing Forests

How should the forests be taxed? All agree they should be taxed on the basis of parity and equity with other industries and resources. But, with parity in respect to what? There is no substance to “parity” until we define the base. And unfortunately almost everyone, ourselves included, tends to define the base in the manner most advantageous to himself. Let us, however, without prejudice survey alternative bases for taxation and simply tick off the arguments pro and con.

(1980, UCR Working Papers #43) In Will Knedlick (ed.), State Taxation of Forest and Land Resources. Cambridge: Lincoln Institute of Land Policy, 1980, pp. 5-16

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