State taxation of mineral deposits and production. Final report. [Western states]

Technical Report · Fri Dec 31 23:00:00 EST 1976

OSTI ID:7309319

Stinson, T F

Development of energy resources in the more rural western states is likely to create severe financial problems for some state and local governments. This new economic activity, with population in-migration and greater demand for public services, will generate a need for more government revenues. Increased use of mineral taxation is one way of financing the new services without increasing the tax burden on the area's existing residents. Four mineral taxes--ad valorem, severance, gross production, and net production--are described and evaluated. Taxes are compared on the basis of ease of administration, social justice, consistency with national economic goals, and revenue adequacy. Some states have enacted special programs designed to ease the front end problem. Programs in Montana, North Dakota, Utah, and Wyoming are discussed but not evaluated.

• Research Organization: Economic Research Service, Washington, DC (USA); Minnesota Univ., St. Paul (USA)
• OSTI ID: 7309319
• Report Number(s): PB-264575
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
017000 -- Coal
Lignite
& Peat-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
290400 -- Energy Planning & Policy-- Energy Resources
293000* -- Energy Planning & Policy-- Policy
Legislation
& Regulation
530100 -- Environmental-Social Aspects of Energy Technologies-- Social & Economic Studies-- (-1989)
COAL MINING
ECONOMIC DEVELOPMENT
ECONOMIC IMPACT
ENERGY SOURCE DEVELOPMENT
EVALUATION
EXPLOITATION
FINANCING
LOCAL GOVERNMENT
MINERAL RESOURCES
MINING
MONTANA
NORTH AMERICA
NORTH DAKOTA
POPULATION DYNAMICS
PRODUCTION
RESOURCES
ROCKY MOUNTAIN REGION
RURAL AREAS
SOCIAL IMPACT
STATE GOVERNMENT
TAXES
USA
UTAH
WYOMING