Coal taxation in the western states: the need for a regional tax policy

Journal Article · Thu Apr 01 04:00:00 EST 1976 · Nat. Resour. J.; (United States)

OSTI ID:7353612

Long, S C.M.

More than half of the estimated identified coal resources remaining in the ground in the U.S. as of January 1, 1972 were located in eight of the ten western states of the Western Govenors' Energy Conference. There are no coal resources in Nebraska or Nevada, and the resources in South Dakota are negligible. The other states discussed in detail are Arizona, Colorado, Montana, New Mexico, North Dakota, Utah, and Wyoming. The purpose of this comment is to encourage these states to cooperate in the formation and implementation of a regional tax policy for coal extraction. The goals of resource taxation as they relate to coal and the theory of the taxation of are examined. Then a survey is made of the taxes imposed on the coal industry in these states. Last, a proposal is made for a regional coal taxation scheme which could result in Pareto optimality, the optimum condition for a comparative tax structure.

• OSTI ID: 7353612
• Journal Information: Nat. Resour. J.; (United States), Journal Name: Nat. Resour. J.; (United States) Vol. 16:2; ISSN NRJOA
• 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
293000 -- Energy Planning & Policy-- Policy
Legislation
& Regulation
294001* -- Energy Planning & Policy-- Coal
ARIZONA
CARBONACEOUS MATERIALS
COAL
COAL INDUSTRY
COAL RESERVES
COLORADO
COMPARATIVE EVALUATIONS
ECONOMICS
ENERGY SOURCES
ENVIRONMENTAL EFFECTS
FOSSIL FUELS
FUELS
GOVERNMENT POLICIES
INCOME
INDUSTRY
MIDWEST REGION
MINING
MONTANA
NEBRASKA
NEVADA
NEW MEXICO
NORTH AMERICA
NORTH DAKOTA
PRODUCTION
REGIONAL ANALYSIS
RESERVES
RESOURCES
ROCKY MOUNTAIN REGION
SOUTH DAKOTA
SOUTHWEST REGION
SURFACE MINING
TAXES
USA
UTAH
WESTERN REGION
WYOMING