Economics ETDs
Publication Date
4-27-1978
Abstract
In this study the impact of increasing the effective rate of taxation on coal production in the state of New Mexico is considered. Chapter One reviews the development of the coal industry in the state and the future prospects for coal development in the state. In Chapter Two the availability of coal in New Mexico is established and those areas in which development in coming years is most likely are identified. Chapter Three presents an overview of the economics of the coal industry and identifies a geographic region within which coal produced in New Mexico is most likely to be consumed in coming years. Chapter Four begins with a summary of the current structure of coal taxation in the state and then proceeds to an evaluation of the competitiveness of the state's coal fields. It is found that the relative proximity of coal fields in New Mexico to consumption centers in Arizona, New Mexico, and Texas is such that it may be delivered to these consumption centers at a cost significantly below the delivered cost of coal from other producing areas. On the basis of this finding it is concluded that the state may increase taxes significantly without adversely affecting the competitiveness of the state's coal fields.
Degree Name
Economics
Level of Degree
Masters
Department Name
Department of Economics
First Committee Member (Chair)
Gerald Joseph Boyle
Second Committee Member
Albert Marion Church III
Third Committee Member
Franklin Lee Brown
Language
English
Document Type
Thesis
Recommended Citation
Shortle, James Samuel. "An Analysis of Potential Feasible Effective Rates of Coal Taxation in the State of New Mexico." (1978). https://digitalrepository.unm.edu/econ_etds/156