State taxation of mineral deposits and production
Technical Report
·
OSTI ID:6513914
Four alternative ways of taxing minerals--ad valorem taxes, gross proceeds taxes, net proceeds taxes, and severance taxes--are described and evaluated. Taxes are compared on the bases of ease of administration, social justice, consistency with national economic goals, and revenue adequacy. The gross production tax and the severance tax are the most desirable, with the gross production tax preferred except when the market price of the mineral is difficult to establish. The report also provides summaries of the mineral tax laws as of January 1978 for each of the major mineral-producing States.
- Research Organization:
- Minnesota Univ., St. Paul (USA)
- OSTI ID:
- 6513914
- Report Number(s):
- NP-23492
- Country of Publication:
- United States
- Language:
- English
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Related Subjects
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
290400* -- Energy Planning & Policy-- Energy Resources
CHARGES
ECONOMIC DEVELOPMENT
ECONOMIC IMPACT
EVALUATION
LAWS
LOCAL GOVERNMENT
MARKET
MINERAL RESOURCES
MINERALS
NORTH AMERICA
PRODUCTION
RESOURCES
STATE GOVERNMENT
TAXES
USA
290200 -- Energy Planning & Policy-- Economics & Sociology
290400* -- Energy Planning & Policy-- Energy Resources
CHARGES
ECONOMIC DEVELOPMENT
ECONOMIC IMPACT
EVALUATION
LAWS
LOCAL GOVERNMENT
MARKET
MINERAL RESOURCES
MINERALS
NORTH AMERICA
PRODUCTION
RESOURCES
STATE GOVERNMENT
TAXES
USA