Levies on US coal production

Journal Article · Tue Jan 01 04:00:00 EST 1985 · Energy J.; (United States)

OSTI ID:6212686

Gordon, R L

This paper describes and critically analyzes the programs undertaken to effect rent transfer in the coal industry in the US. The author's close involvement in US coal-leasing policy debates convinces him that the long-standing belief in rent taxation is invalid. The traditional case for rent collection employs unrealistic assumptions about the costs of identifying and taxing economic rents. Under actual conditions, rent taxes cannot be administered in a fashion that produces the benefits claimed in standard arguments for rent taxation. After an overview of the case against rent taxation, the author examines the two main US transfer systems: federal coal-leasing sales and state taxes. Other charges are also noted. Little attention is given to fiscal regimes in other countries because they appear less interesting. 10 references.

• Research Organization: Pennsylvania State Univ., University Park
• OSTI ID: 6212686
• Journal Information: Energy J.; (United States), Journal Name: Energy J.; (United States) Vol. 6; ISSN ENJOD
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
015000* -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
017000 -- Coal
Lignite
& Peat-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
294001 -- Energy Planning & Policy-- Coal
COAL INDUSTRY
ECONOMIC IMPACT
INDUSTRY
LEASES
NORTH AMERICA
PRODUCTION
TAXES
USA