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

Journal Article · Thu Apr 01 00:00:00 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), Vol. 16:2
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING
POLICY AND ECONOMY
01 COAL, LIGNITE, AND PEAT
ARIZONA
COAL INDUSTRY
TAXES
COLORADO
GOVERNMENT POLICIES
MONTANA
NEW MEXICO
NORTH DAKOTA
USA
COAL RESERVES
UTAH
WYOMING
COAL
COMPARATIVE EVALUATIONS
ECONOMICS
ENVIRONMENTAL EFFECTS
INCOME
NEBRASKA
NEVADA
PRODUCTION
REGIONAL ANALYSIS
SOUTH DAKOTA
SURFACE MINING
CARBONACEOUS MATERIALS
ENERGY SOURCES
FOSSIL FUELS
FUELS
INDUSTRY
MIDWEST REGION
MINING
NORTH AMERICA
RESERVES
RESOURCES
ROCKY MOUNTAIN REGION
SOUTHWEST REGION
WESTERN REGION
294001* - Energy Planning & Policy- Coal
293000 - Energy Planning & Policy- Policy
Legislation
& Regulation
017000 - Coal
Lignite
& Peat- Legislation & Regulations