Economic analysis of a severance tax on Pennsylvania bituminous coal production

Thesis/Dissertation · Fri Jan 01 04:00:00 EST 1982

OSTI ID:6034537

Bissell, P E

This research addresses itself to the question of whether the imposition of a severance tax on bituminous coal represents a desirable mineral-taxation policy alternative for the State of Pennsylvania. The need for such research stems from the increasing interest of state legislators in obtaining additional revenue from mineral industries. In Pannsylvania, because coal accounts for some 85 percent of the value of minerals produced in the state, it is naturally the most-frequent target of any such attempts at increasing state revenue obtained from the mineral industries. The objectives of the research are: establishment of the criteria by which a state mineral tax should be evaluated, evaluation of severance taxation in light of these criteria, and a qualitative analysis of the probable economic incidence of a severance tax on Pennsylvania bituminous coal production. The research is divided into two parts. The first part is a review of literature felt to be pertinent to the problem. The second part is a qualitative analysis of the elasticity of demand for Pennsylvania coal. This analysis provides the basis for conclusions regarding the economic incidence of a severance tax.

• OSTI ID: 6034537
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
015000* -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
294001 -- Energy Planning & Policy-- Coal
BITUMINOUS COAL
BLACK COAL
CARBONACEOUS MATERIALS
COAL
ECONOMIC ANALYSIS
ECONOMICS
ENERGY SOURCES
FEDERAL REGION III
FOSSIL FUELS
FUELS
MATERIALS
NORTH AMERICA
PENNSYLVANIA
SEVERANCE TAX
TAXES
USA