The purpose of this study was to determine whether an ad valorem tax on unmined coal would increase the cost of producing Kentucky coal and thereby render it noncompetitive with coal produced in other states. Two models, RAMC (a supply model) and CSTM (a demand model), developed by the United States Department of Energy were used in the study. The proposed tax on unmined coal was included as a regional cost parameter in the RAMC model. In order to determine the affect a tax on unmined coal would have on the price of and demand for Kentucky coal, the elasticity coefficient of coal produced in Kentucky was calculated using the following formula: ln Q = b{dollar}sb{lcub}rm O{rcub}{dollar} + {dollar}sum{dollar} b{dollar}sb{lcub}rm i{rcub}{dollar} Coal Type i + {dollar}beta{dollar} ln P + e. The elasticity coefficient was determined to be {dollar}-{dollar}.783. The negative elasticity indicates that the demand for coal is somewhat inelastic. Thus, a portion of the tax can be passed on to consumers in the form of higher prices. A portion of the tax, however, will be borne by the producer. Three graphs were constructed showing the portion of the tax that would be passed on to consumers and the portion of the tax burden that would be absorbed by the producers. The graphic analysis indicates that approximately half of the tax would be passed on to consumers in the form of a price increase, while the other half of the tax would be absorbed by producers, causing their rate of return to decrease.; In addition, regression analysis was performed in order to determine whether the tax would cause a significant difference in quantity demanded. The results of the general linear model "t Test" indicates that there was no significant difference in the demand for coal produced in Kentucky, regardless of the level of taxation. The results of "Tukey's t Test" also indicate that there was no significant difference in the demand for Kentucky coal. The results of the statistical test could be because of the relatively small size of the tax in relation to the mine mouth price of coal per ton.
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机译：这项研究的目的是确定对未开采煤炭征收从价税是否会增加肯塔基州煤炭的生产成本，从而使其与其他州生产的煤炭不具有竞争力。这项研究使用了两个模型，分别是美国能源部开发的RAMC（一种供应模型）和CSTM（一种需求模型）。建议的未开采煤炭税已作为RAMC模型中的区域成本参数。为了确定对未开采的煤征收税对肯塔基州煤炭的价格和需求的影响，使用以下公式计算了肯塔基州生产的煤炭的弹性系数：ln Q = b {dollar} sb {lcub} rm O {rcub} {dollar} + {dollar} sum {dollar} b {dollar} sb {lcub} rm i {rcub} {dollar}煤种i + {dollar} beta {dollar} ln P + e。弹性系数被确定为{美元}-{美元} .783。负弹性表明对煤炭的需求缺乏弹性。因此，一部分税收可以以较高的价格形式转嫁给消费者。但是，部分税款将由生产者承担。绘制了三个图表，显示了将转嫁给消费者的税收部分和生产者将承担的税收负担部分。图形分析表明，大约一半的税收将以价格上涨的形式转移给消费者，而另一半的税收将被生产者吸收，从而导致他们的回报率下降。此外，还进行了回归分析，以确定税收是否会导致需求数量的重大差异。通用线性模型“ t检验”的结果表明，无论征税水平如何，肯塔基州对煤炭生产的需求均无显着差异。 “ Tukey's t检验”的结果还表明，肯塔基州的煤炭需求没有显着差异。统计检验的结果可能是由于与每吨煤的矿口价有关的税款相对较小。
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