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Coal severance taxation and local public finance

Journal Article · · Mater. Soc.; (United States)
OSTI ID:6622711
This paper: 1) elaborates the local impacts rationale and investigates the use of the rationale or justification among states applying a coal severance tax; 2) summarizes and assesses existing evidence of local coal-related socio-economic and fiscal impacts; 3) investigates state provisions for distribution of severance tax revenues to local jurisdictions; 4) presents evidence on the fiscal condition of selected local governments in coal producing areas; and 5) draws some conclusions about the validity and public policy implications of the local impacts rationale.
Research Organization:
Southern Illinois Univ., Carbondale
OSTI ID:
6622711
Journal Information:
Mater. Soc.; (United States), Journal Name: Mater. Soc.; (United States) Vol. 6:2; ISSN MSOCD
Country of Publication:
United States
Language:
English