Taxation and the profitability of mineral operations in seven mountain states and Wisconsin
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Taxation and the profitability of mineral operations in seven mountain states and Wisconsin a hypothetical study by Robert L. Davidoff

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Published by United States Dept. of the Interior, Bureau of Mines, For sale by Supt. of Docs., U.S. G.P.O. in [Washington, D.C.] .
Written in English



  • United States.,
  • Wisconsin.


  • Mineral industries -- Taxation -- United States.,
  • Mineral industries -- Taxation -- Wisconsin.

Book details:

Edition Notes

Bibliography: p. 24.

Statementby Robert L. Davidoff and Ronald J. Hurdelbrink.
SeriesMineral issues
ContributionsHurdelbrink, Ronald J.
LC ClassificationsHD9506.U62 D38 1983
The Physical Object
Paginationiii, 32 p. :
Number of Pages32
ID Numbers
Open LibraryOL3140163M
LC Control Number82600369

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View a sample of this title using the ReadNow feature. Thorough, in-depth treatment, expert analysis of the issues, laws, regulations, cases and rulings that govern federal income taxation of operations involving minerals other than oil and gas. Africa, Tanzania, Ukraine, United Kingdom and the United States. The information is correct as at January , unless otherwise specifi ed. We have gathered specifi c tax information by country regarding coal, copper, gold and iron ore mineral operations. When countries face . of mineral tax laws in each of the major mineral-producing States. State mineral taxes are receiving a surprising amount of attention. Fourteen States modified their mineral tax systems during and , and more changes will probably occur during the legislative sessions. See Wisconsin Statutes Notwithstanding ss. (1), , and (3) (am) 4., (5), (8) and (13) (b), the failure of an owner of a fee simple interest in surface rights to pay property taxes on land does not extinguish the rights of a holder of a fee simple interest in severed mineral .

taxation regimes in the mining sector. The practical issue for governments, however, is how to design tax regimes that best meet their objectives. This paper provides a review of mineral royalties and other special taxes which apply specifically to the mining sector in mineral-rich countries, with emphasis on current arrangements in Size: KB. The ability to attract mineral investment, be it in either a developed or a developing country, is partly dependent on the legislative and fiscal systems which regulate the industry. In the light of the changes taking place, this reference work is timely and provides useful reading for those with an interest in mining : James Otto. , mineral property is taxed at a rate that is higher than other property in that county.8 This constitutional amendment (SJR 22) was critical in splitting mineral property from all other property for the purpose of imposing a higher rate of taxation than that applied to all other property in that county. Explore our tool that compares mining rates, rules and other specific tax information for key commodities for the largest producing countries around the world.

Many state laws require financial guarantees prior to commencing operations to cover closure and reclamation costs. In addition, some states charge royalties on mineral operations on state-owned lands and impose taxes that function like a royalty on all lands, such as severance taxes, mine licence taxes, or resource excise taxes. Chapter 2. Taxation of Oil and Gas Introduction 7 Overview of the Literature 8 Description of Taxes, Measurement of Tax Rates, and Data Collection 16 a Federal Taxation 16 b State and Local Taxation 20 c Tax Rate Measurement 23File Size: 1MB. United States Department of Agriculture United States Environmental Protection Agency Economic Research Service Washington, D.C. Research and Development Energy, Minerals and Industry Washington, D.C. January EPAA State Taxation of Mineral Deposits and Production Interagency Energy-Environment Research and Development Program Report. The differentiation of taxation of mining operations in world practice is carried out according to the production or financial-economic approach [20][21][22] [23]. Within the framework of the.