Interregional energy tax exportation: an interpretative survey
Journal Article
·
· Energy J.; (United States)
In reviewing recent analysis of tax exportation, an initial question is why political, legal, and policy studies have focused on energy tax exportation, (as distinct from exportation of other types of taxes levied by state and local governments). State severance tax collections from all natural resources amounted to $4 billion in fiscal year 1980, or only about 3% of the total $137 billion in state tax collections. Although these figures include only state taxes, consideration of local government production-type levies on natural resources would probably not alter severance taxes' share of state and local tax revenues. A related question is why attention has focused on coal severance taxes in particular. The vast majority of severance tax revenues is derived from levies on crude oil and natural gas. Yet coal taxes receive the most attention from politicians, legal experts, and students of public policy. This paper addresses these questions and evaluates the energy tax focus. After a review of some general principles of tax exportation, the major literature is surveyed. Conclusions are drawn in a final section. 39 references, 1 figure.
- Research Organization:
- Univ. of Wyoming, Laramie
- OSTI ID:
- 5992389
- Journal Information:
- Energy J.; (United States), Journal Name: Energy J.; (United States) Vol. 6; ISSN ENJOD
- Country of Publication:
- United States
- Language:
- English
Similar Records
Resource taxation, tax exportation, and regional energy policies
The coal severance tax: Policy and practice in ten states
Resource-location patterns and state severance taxes: some empirical evidence
Journal Article
·
Thu Mar 31 23:00:00 EST 1977
· Nat. Resour. J.; (United States)
·
OSTI ID:7084873
The coal severance tax: Policy and practice in ten states
Journal Article
·
Thu Dec 31 23:00:00 EST 1981
· Environ. Prof.; (United States)
·
OSTI ID:6922520
Resource-location patterns and state severance taxes: some empirical evidence
Journal Article
·
Thu Mar 31 23:00:00 EST 1983
· Nat. Resour. J.; (United States)
·
OSTI ID:5700343
Related Subjects
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
290500* -- Energy Planning & Policy-- Research
Development
Demonstration
& Commercialization
294000 -- Energy Planning & Policy-- Fossil Fuels
CARBONACEOUS MATERIALS
COAL
ECONOMIC IMPACT
ENERGY SOURCES
FLUIDS
FOSSIL FUELS
FUEL GAS
FUELS
GAS FUELS
GASES
INSTITUTIONAL FACTORS
LOCAL GOVERNMENT
MATERIALS
NATURAL GAS
PETROLEUM
POLITICAL ASPECTS
REGIONAL ANALYSIS
RESOURCE DEVELOPMENT
SEVERANCE TAX
STATE GOVERNMENT
TAXES
290200 -- Energy Planning & Policy-- Economics & Sociology
290500* -- Energy Planning & Policy-- Research
Development
Demonstration
& Commercialization
294000 -- Energy Planning & Policy-- Fossil Fuels
CARBONACEOUS MATERIALS
COAL
ECONOMIC IMPACT
ENERGY SOURCES
FLUIDS
FOSSIL FUELS
FUEL GAS
FUELS
GAS FUELS
GASES
INSTITUTIONAL FACTORS
LOCAL GOVERNMENT
MATERIALS
NATURAL GAS
PETROLEUM
POLITICAL ASPECTS
REGIONAL ANALYSIS
RESOURCE DEVELOPMENT
SEVERANCE TAX
STATE GOVERNMENT
TAXES