Shifting, Incidence, and Inter-State Exportation of Production Taxes on Energy Resources
分析了美国州和地方政府对煤炭、铀、石油和天然气四种主要能源征收的生产税的转嫁、归宿和州际输出，并与标准局部均衡模型结果比较，讨论了如何修正一般归宿模型以适用于这些自然资源。
This paper analyzes the shifting, incidence, and interstate exportation of state- and local-government production taxes on four primary energy resources in the United States: coal, uranium, oil, and natural gas. Results of the analysis are then compared with those obtained from a standard partial-equilibrium incidence model. Although a limited literature in this area does exist, the discussion focuses more directly on the ways general-incidence models must be modified to be appropriately applied to these natural resources, from both a short-run and a long-run perspective. 24 references.