Assessing The Impact Of Federal And State Taxes On The Domestic Minerals Industry V. EMD-81-13

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EMD-81-13 1 (1981-06-08)

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BY THE COMPTROLLER GENERAL )A

Report To The Congress

OF THE UNITED STATES

Assessing The Impact Of

Federal And State Taxes On

The Domestic Minerals Industry

Federal and State tax codes contain signifi-
cant special considerations for the minerals
industry. In light of current concerns over
budgetary resources and the continued avail-
ability of domestic mineral supplies, it is im-
portant that the impact of pertinent tax pro-
visions be understood.

1 15466

This report explores one quantitative method
for assessing the effects of Federal and State
taxation on the profitability of domestic min-
eral operations. Recommendation is made
regarding a new institutional mechanism to
assure that the effects of taxation are consist-
ent with our national minerals policies.

V' STP'2

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NC

EMD-81-13
JUNE 8, 1981

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