Severance Tax Stability

Kent W. Olson and James W. Kleckley

National Tax Journal, 1989, vol. 42, issue 1, 69-78

Abstract: Determines how substitution of a fixed-rate per unit severance tax for a fixed rate ad valorem severance tax would affect four measures of stability: Long-run yield stability, long run yield growth, counter cyclical stabilizing influence, and cyclical yield stability.

Date: 1989
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