Skip to main content
U.S. Department of Energy
Office of Scientific and Technical Information

Use of severance taxes in Tenth District states

Journal Article · · Econ. Rev.; (United States)
OSTI ID:5679308
Recent changes in fuel and nonfuel mineral markets have affected mineral tax revenues of the Tenth District states of Colorado, Kansas, Missouri, Nebraska, New Mexico, Oklahoma, and Wyoming. The first section of this article reviews some of the key economic and political issues associated with taxes on mineral production. The second section outlines the mineral tax structures of Tenth District states, and the third and fourth sections explore recent trends in mineral production and tax revenues. The authors conclude that there has been substantial erosion of the various bases for mineral taxation during the 1980s that has, in turn, exerted downward pressure on mineral tax revenues in district states. 4 figures, 6 tables.
Research Organization:
Iowa State Univ., Ames
OSTI ID:
5679308
Journal Information:
Econ. Rev.; (United States), Journal Name: Econ. Rev.; (United States) Vol. 70:4; ISSN ERKCD
Country of Publication:
United States
Language:
English