Economic implication of coal taxation

Journal Article · Wed Sep 01 04:00:00 EDT 1982 · Min. Eng. (Littleton, Colo.); (United States)

OSTI ID:5950246

Weyand, C

This paper discusses taxation of coal itself (as opposed to actual mine operation) as applied to property acquisition (depletion, purchase, lease), exploration (expenditures capitalized or deducted), development (expenditures to delineate deducted currently or amortized), production (gain to owner-lessor, severance tax), and reclamation (accrual of imposed expenditures ), and explores certain tax saving decisions vis-a-vis mining engineers. Tax incentives created by the US government encourage energy companies to transfer technology and resources from natural gas and petroleum to coal. Decisions throughout a mine life cycle can at times depend on tax stipulations.

• Research Organization: Colowyo Coal Mine Co., Meeker, CO
• OSTI ID: 5950246
• Journal Information: Min. Eng. (Littleton, Colo.); (United States), Journal Name: Min. Eng. (Littleton, Colo.); (United States) Vol. 34:9; ISSN MIENA
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
012000* -- Coal
Lignite
& Peat-- Mining
015000 -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
017000 -- Coal
Lignite
& Peat-- Legislation & Regulations
CAPITALIZED COST
CARBONACEOUS MATERIALS
COAL
COAL INDUSTRY
COAL MINING
COST
DEPLETION ALLOWANCES
DEPRECIATION
ECONOMIC DEVELOPMENT
ECONOMIC POLICY
ENERGY SOURCES
EXPENDITURES
EXPLORATION
FINANCIAL INCENTIVES
FOSSIL FUELS
FUELS
GOVERNMENT POLICIES
INDUSTRY
LAND LEASING
LAND RECLAMATION
LAND USE
LAWS
LEASING
MATERIALS
MINING
NATURAL GAS INDUSTRY
NORTH AMERICA
PETROLEUM INDUSTRY
PRODUCTION
PROPERTY RIGHTS
RESOURCE DEPLETION
RESOURCE DEVELOPMENT
SEVERANCE TAX
TAX LAWS
TAXES
TECHNOLOGY TRANSFER
USA