Effects of taxation on the United States copper and coal industries. [From 1980 Mineral Economics Symposium]

Journal Article · Thu Jan 01 04:00:00 EST 1981 · Mater. Soc.; (United States)

OSTI ID:6383341

Church, A M ^[1]; Zimmerman, M B; Foley, P T; Clark, J P

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1. Univ. of New Mexico, Albuquerque

Tax policies affecting the coal and copper industries are examined in terms of equity (who bears the burden) and efficiency (how they affect resource allocation) by looking at the existing tax rates and comparing their effects with affirmative tax regimes. Conflicting tax-policy goals are shown to be the result of special-interest groups, although the net-welfare losses may be small and shifting toward the consuming sector. A policy of balancing the industry wage bill and tax revenue will shift production to those which will benefit from higher employment and tax revenues. Unilateral tax increases by states have different effects than when the states act jointly to raise taxes. (DCK)

• OSTI ID: 6383341
• Journal Information: Mater. Soc.; (United States), Journal Name: Mater. Soc.; (United States) Vol. 5:1; ISSN MSOCD
• 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
290400 -- Energy Planning & Policy-- Energy Resources
294001 -- Energy Planning & Policy-- Coal
COAL INDUSTRY
COMPARATIVE EVALUATIONS
COPPER
ELEMENTS
INDUSTRY
METALS
MINERAL INDUSTRY
RESOURCE DEVELOPMENT
TAXES
TRANSITION ELEMENTS