Use of severance taxes in Tenth District states
分析了科罗拉多等七个州在燃料和非燃料矿产市场变化下，矿产税收的演变趋势，指出1980年代税基侵蚀导致税收下降，适合关注州级资源税制的读者。
Recent changes in fuel and nonfuel mineral markets have affected mineral tax revenues of the Tenth District states of Colorado, Kansas, Missouri, Nebraska, New Mexico, Oklahoma, and Wyoming. The first section of this article reviews some of the key economic and political issues associated with taxes on mineral production. The second section outlines the mineral tax structures of Tenth District states, and the third and fourth sections explore recent trends in mineral production and tax revenues. The authors conclude that there has been substantial erosion of the various bases for mineral taxation during the 1980s that has, in turn, exerted downward pressure on mineral tax revenues in district states. 4 figures, 6 tables.