Strategy and Market Structure in Western Coal Taxation
分析美国西部各州在设定煤炭开采税时的市场力量，比较区域卡特尔与蒙大拿、怀俄明两州竞争下的税收均衡，发现这些州主要关注税收收入且能高效抽取经济租金。
This paper analyzes the potential market power of western states in setting coal severance taxes and the emphasis placed by these states on the development of their coal resources vs. obtaining tax revenues. Three market structures are analyzed. One involves a western regional cartel, setting taxes collectively. The other cases are noncooperative tax equilibria with Montana and Wyoming competing against each other. We conclude that the western states seem to be primarily concerned with revenue collection and are very efficient extractors of economic rent.