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...

Full description

Saved in:
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
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page 876
container_issue 4
container_start_page 853
container_title Natural resources journal
container_volume 20
creator MORGAN, WILLIAM E.
OLSON, DENNIS
description 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.
format article
fullrecord <record><control><sourceid>jstor_proqu</sourceid><recordid>TN_cdi_proquest_miscellaneous_59162446</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>24882355</jstor_id><sourcerecordid>24882355</sourcerecordid><originalsourceid>FETCH-LOGICAL-j228t-c2ffad41be19c13ea5ccb4348660143e3918f170ac1203865171de11e7d1169e3</originalsourceid><addsrcrecordid>eNqFz0FrgzAUB_AwNpjr9hEGwqA3IS-JMTlKSbuCKDiF7SRpjFCxtTN62LdfRnfaZafH4_34P_43KCCc4YgAk7cowJiICCdU3qMH53r8swMN0Dov8lzVVZlm4ValVV2qt7DYhipX5e4jrNL3tNoX-SO66_Tg7NPvXKF6q6rNa5QVu_0mzaKeEDFHhnSdbhkcLEgD1OrYmAOjTHCOgVFLJYgOEqwNEEwFjyGB1gLYpAXg0tIVWl9zL9P4uVg3N6ejM3YY9NmOi2tiCZwwxv-FvjUV_puHL39gPy7T2Zdo_FUKTgQjXj1fVe_mcWou0_Gkp6-GMCEIjWP6DfMCXHo</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1839862842</pqid></control><display><type>article</type><title>NONNEUTRAL FEATURES OF ENERGY TAXATION</title><source>JSTOR Archival Journals and Primary Sources Collection</source><source>PAIS Index</source><creator>MORGAN, WILLIAM E. ; OLSON, DENNIS</creator><creatorcontrib>MORGAN, WILLIAM E. ; OLSON, DENNIS</creatorcontrib><description>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.</description><identifier>ISSN: 0028-0739</identifier><identifier>EISSN: 2640-2149</identifier><language>eng</language><publisher>Albuquerque: The University of New Mexico School of Law</publisher><subject>Coal ; Cost depletion ; Excise taxes ; Federal taxes ; Gasoline taxes ; Income taxes ; Petroleum industry ; Production taxes ; Property taxes ; Sales taxes ; State income tax ; Taxation</subject><ispartof>Natural resources journal, 1980-10, Vol.20 (4), p.853-876</ispartof><rights>Copyright 1980 Natural Resources Journal</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/24882355$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/24882355$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,780,784,27863,58236,58469</link.rule.ids></links><search><creatorcontrib>MORGAN, WILLIAM E.</creatorcontrib><creatorcontrib>OLSON, DENNIS</creatorcontrib><title>NONNEUTRAL FEATURES OF ENERGY TAXATION</title><title>Natural resources journal</title><description>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.</description><subject>Coal</subject><subject>Cost depletion</subject><subject>Excise taxes</subject><subject>Federal taxes</subject><subject>Gasoline taxes</subject><subject>Income taxes</subject><subject>Petroleum industry</subject><subject>Production taxes</subject><subject>Property taxes</subject><subject>Sales taxes</subject><subject>State income tax</subject><subject>Taxation</subject><issn>0028-0739</issn><issn>2640-2149</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1980</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNqFz0FrgzAUB_AwNpjr9hEGwqA3IS-JMTlKSbuCKDiF7SRpjFCxtTN62LdfRnfaZafH4_34P_43KCCc4YgAk7cowJiICCdU3qMH53r8swMN0Dov8lzVVZlm4ValVV2qt7DYhipX5e4jrNL3tNoX-SO66_Tg7NPvXKF6q6rNa5QVu_0mzaKeEDFHhnSdbhkcLEgD1OrYmAOjTHCOgVFLJYgOEqwNEEwFjyGB1gLYpAXg0tIVWl9zL9P4uVg3N6ejM3YY9NmOi2tiCZwwxv-FvjUV_puHL39gPy7T2Zdo_FUKTgQjXj1fVe_mcWou0_Gkp6-GMCEIjWP6DfMCXHo</recordid><startdate>19801001</startdate><enddate>19801001</enddate><creator>MORGAN, WILLIAM E.</creator><creator>OLSON, DENNIS</creator><general>The University of New Mexico School of Law</general><general>Albuquerque :University of New Mexico, School of Law</general><scope>7WH</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>7ST</scope><scope>C1K</scope><scope>SOI</scope><scope>7TQ</scope><scope>DHY</scope><scope>DON</scope></search><sort><creationdate>19801001</creationdate><title>NONNEUTRAL FEATURES OF ENERGY TAXATION</title><author>MORGAN, WILLIAM E. ; OLSON, DENNIS</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-j228t-c2ffad41be19c13ea5ccb4348660143e3918f170ac1203865171de11e7d1169e3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1980</creationdate><topic>Coal</topic><topic>Cost depletion</topic><topic>Excise taxes</topic><topic>Federal taxes</topic><topic>Gasoline taxes</topic><topic>Income taxes</topic><topic>Petroleum industry</topic><topic>Production taxes</topic><topic>Property taxes</topic><topic>Sales taxes</topic><topic>State income tax</topic><topic>Taxation</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>MORGAN, WILLIAM E.</creatorcontrib><creatorcontrib>OLSON, DENNIS</creatorcontrib><collection>Periodicals Index Online Segment 50</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access &amp; Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access &amp; Build (Plan A) - APAC</collection><collection>Primary Sources Access &amp; Build (Plan A) - Canada</collection><collection>Primary Sources Access &amp; Build (Plan A) - West</collection><collection>Primary Sources Access &amp; Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access &amp; Build (Plan A) - Midwest</collection><collection>Primary Sources Access &amp; Build (Plan A) - North Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - Northeast</collection><collection>Primary Sources Access &amp; Build (Plan A) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><collection>Environment Abstracts</collection><collection>Environmental Sciences and Pollution Management</collection><collection>Environment Abstracts</collection><collection>PAIS Index</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><jtitle>Natural resources journal</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>MORGAN, WILLIAM E.</au><au>OLSON, DENNIS</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>NONNEUTRAL FEATURES OF ENERGY TAXATION</atitle><jtitle>Natural resources journal</jtitle><date>1980-10-01</date><risdate>1980</risdate><volume>20</volume><issue>4</issue><spage>853</spage><epage>876</epage><pages>853-876</pages><issn>0028-0739</issn><eissn>2640-2149</eissn><abstract>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.</abstract><cop>Albuquerque</cop><pub>The University of New Mexico School of Law</pub><tpages>24</tpages></addata></record>
fulltext fulltext
identifier ISSN: 0028-0739
ispartof Natural resources journal, 1980-10, Vol.20 (4), p.853-876
issn 0028-0739
2640-2149
language eng
recordid cdi_proquest_miscellaneous_59162446
source JSTOR Archival Journals and Primary Sources Collection; PAIS Index
subjects Coal
Cost depletion
Excise taxes
Federal taxes
Gasoline taxes
Income taxes
Petroleum industry
Production taxes
Property taxes
Sales taxes
State income tax
Taxation
title NONNEUTRAL FEATURES OF ENERGY TAXATION
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-13T15%3A07%3A04IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=NONNEUTRAL%20FEATURES%20OF%20ENERGY%20TAXATION&rft.jtitle=Natural%20resources%20journal&rft.au=MORGAN,%20WILLIAM%20E.&rft.date=1980-10-01&rft.volume=20&rft.issue=4&rft.spage=853&rft.epage=876&rft.pages=853-876&rft.issn=0028-0739&rft.eissn=2640-2149&rft_id=info:doi/&rft_dat=%3Cjstor_proqu%3E24882355%3C/jstor_proqu%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-j228t-c2ffad41be19c13ea5ccb4348660143e3918f170ac1203865171de11e7d1169e3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=1839862842&rft_id=info:pmid/&rft_jstor_id=24882355&rfr_iscdi=true