NONNEUTRAL FEATURES OF ENERGY TAXATION

Federal, state, and local taxes that affect the production and distribution of energy are surveyed. Taxes are analyzed at each level of the production-distribution process, from extraction of an energy resource to final delivery of energy and energy conservation. Taxes identified include taxes where...

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Bibliographic Details
Published in:Natural resources journal 1980-10, Vol.20 (4), p.853-876
Main Authors: MORGAN, WILLIAM E., OLSON, DENNIS
Format: Article
Language:English
Subjects:
Coal
Cost depletion
Excise taxes
Federal taxes
Gasoline taxes
Income taxes
Petroleum industry
Production taxes
Property taxes
Sales taxes
State income tax
Taxation
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Summary:Federal, state, and local taxes that affect the production and distribution of energy are surveyed. Taxes are analyzed at each level of the production-distribution process, from extraction of an energy resource to final delivery of energy and energy conservation. Taxes identified include taxes where there is a clear record of legislative intent to have an impact on energy; and tax features that appear nondiscriminating based on tax law but that have differential effects on the energy industry. In addition, the general structure of energy taxes affecting energy industries are compared with energy taxes affecting non-energy industries.
ISSN:0028-0739
2640-2149