Coal Severance Taxes: A New Social Justice and Community/ Economic Development Tool for Coal-Producing Areas

摘要

One hundred eight-eight coal-producing counties in fifteen states were examined todetermine the relationship of coal severance tax allocations to community economicdevelopment and change in socio-economic conditions. The one hundred countiesreceiving coal severance taxes were identified as an u22experimental groupu27u27 and theeighty-eight counties not receiving these funds were used as a u22control groupu27u27 and theeighty-eight counties not receiving these funds were used as a u22control groupu22 in aquasi-experimental model. The five key socio-economic variables examined were (1)per capita income, (2) poverty rate, (3) employment growth, (4) unemployment rate,and (5) bank deposits. Coal counties which received coal severance tax allocationsand community economic development programs improved all five socio-economicconditions at a significantly higher rate than counties not benefitting from these dollarsand programs. Policy implications are discussed including the need to furtherexamine/refine coal and other resource taxation and reallocation programs of supportingrural community economic development.