Economics ETDs

Publication Date



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


Level of Degree


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



Document Type


Included in

Economics Commons