AgriaSusan R. (1969). “Special Tax Treatment of Mineral Industries.” In A. C. Harberger and M. J. Bailey (eds.), The Taxation of Income from Capital. Washington, D.C.: The Brookings Institution.
2.
AndersonJames E. (1976). “The Social Cost of Input Distortions: A Comment and a Generalization.” American Economic Review66 (March): 235-238.
3.
AuerbachAlan J. (1983). “Corporate Taxation in the United States.” Brookings Papers on Economic Activity2: 451-513.
4.
BallardCharles L.ShovenJohn B.WhalleyJohn (1985). “The Welfare Cost of Distortions in the United States Tax System: A General Equilibrium Approach.” American Economic Review, forthcoming.
5.
BradfordDavid F.FullertonDon (1981). “Pitfalls in the Construction and Use of Effective Tax Rates.” In Charles Hulten (ed.), Depreciation, Inflation, and the Taxation of Income from Capital. Washington, D.C.: The Urban Institute Press.
6.
BrinnerRogerBrooksSteven (1979). “Taxation, Inflation, and Equity Values: Is There a Rational Linkage?” In Economic Effects of Taxation. Washington, D.C.: The Brookings Institution.
7.
CarltonDennis W. (1978). “Valuing Market Benefits and Costs in Related Output and Input Markets.” Unpublished paper, University of Chicago.
8.
ChurchAlbert M. (1981). Taxation of Nonrenewable Resources. Lexington, Mass.: Lexington Books.
9.
DasguptaPartha S.HealGeoffrey (1979). Economic Theory and Exhaustible Resources. Cambridge, England: Cambridge University Press.
10.
DiamondPeter A.McFaddenDaniel L. (1974). “Some Uses of the Expenditure Function in Public Finance.” Journal of Public Economics3: 3-21.
11.
DiamondPeter A.MirrleesJames A. (1971). “Optimal Taxation and Public Production I: Production Efficiency and II: Tax Rules.” American Economic Review61 (March and June): 8-27, 261-278.
12.
FeldsteinMartin (1978). “The Welfare Cost of Capital Income Taxation.” Journal of Political Economy86 (April): 529-551.
13.
FryRobert C.Jr. (1984). Differential Taxation of Capital at the Industry Level. Unpublished Ph.D. dissertation, Harvard University.
14.
FullertonDonGordonRoger H. (1983). “A Reexamination of Tax Distortions in General Equilibrium Models.” In Martin Feldstein (ed.), Behavioral Simulation Methods in Tax Policy Analysis. Chicago: University of Chicago Press.
15.
GravelleJane G. (1982). “Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital.” National Tax Journal35 (March): 1-20.
16.
GravelleJane G. (1983). “Effective Federal Tax Rates on Income from Oil and Gas Extraction.” Washington, D.C.: Congressional Research Service, April.
17.
GravelleJane G.ZimmermanDennis (1983). “The Effect on Tax Progressivity of Federal Tax Preferences Designed to Stimulate and Reallocate Investment.” Congressional Research Service Report No. 83-112 E. Washington, D.C., June.
18.
HallRobert E.JorgensonDale W. (1971). “Application of the Theory of Optimum Capital Accumulation.” In Gary Fromm (ed.), Tax Incentives and Capital Spending. Washington, D.C.: The Brookings Institution, pp. 9-60.
19.
HarbergerArnold C. (1959). “The Corporation Income Tax: An Empirical Appraisal.” In Tax Revision Compendium, Vol. 1. Washington, D.C.: U.S. Congress, House Committee on Ways and Means.
20.
HarbergerArnold C. (1962). “The Incidence of the Corporation Income Tax.” Journal of Political Economy70: 215-240.
21.
HarbergerArnold C. (1966). “Efficiency Effects of Taxes on Income from Capital.” In M. Krzyzaniak (ed.), Effects of Corporation Income Tax. Detroit: Wayne State University Press.
22.
HotellingHarold (1931). “The Economics of Exhaustible Resources.” Journal of Political Economy39: 137-175.
23.
Joint Committee on Taxation (1983). Study of 1982 Effective Tax Rates of Selected Large U.S. Corporations. Washington, D.C.: U.S. Government Printing Office.
24.
KayJohn A. (1980). “The Deadweight Loss from a Tax System.” Journal of Public Economics13: 111-119.
MeadWalter J.MuraokaDennis D.SorensenPhilip E. (1982). “The Effect of Taxes on the Profitability of U.S. Oil and Gas Production: A Case Study of the OCS Record.” National Tax Journal35 (March): 21-29.
27.
1983 U.S. Industrial Outlook. Washington, D.C.: Bureau of Industrial Economics, U.S. Department of Commerce.
28.
ReeceDouglas K. (1978). “Competitive Bidding for Offshore Petroleum Leases.” Bell Journal of Economics9 (Autumn): 369-384.
29.
RobinsonMarc Seiden (1983). “Essays on the Taxation of Oil and Natural Gas.” Doctoral Dissertation, Stanford University.
30.
RosenbergLeonard G. (1969). “Taxation of Income from Capital, by Industry Group.” In A. C. Harberger and M. J. Bailey(eds.), The Taxation of Income from Capital. Washington, D.C.: The Brookings Institution.
31.
SandmoAgnar (1976). “Optimal Taxation—An Introduction to the Literature.” Journal of Public Economics6 (July): 37-54.
32.
SchmalenseeRichard (1971). “Consumer’s Surplus and Producer’s Goods.” American Economic Review61 (September): 682-687.
33.
SchmalenseeRichard (1976). “Another Look at the Social Valuation of Input Price Changes.” American Economic Review66 (March): 239-243.
34.
ShovenJohn B. (1976). “The Incidence and Efficiency Effects of Taxes on Income from Capital.” Journal of Political Economy84 (December): 1261-1283.
35.
State Government Tax Collections in 1982 (1983). Washington, D.C.: Bureau of the Census, U.S. Department of Commerce.
36.
StiglitzJoseph E. (1975). “The Efficiency of Market Prices in Long Run Allocation in the Oil Industry.” In Gerard M. Brannon (ed.), Studies in Energy Tax Policy. Cambridge, Mass.: Ballinger, pp. 55-99.
37.
StiglitzJoseph E.DasguptaPartha S. (1971). “Differential Taxation, Public Goods, and Economic Efficiency.” Review of Economic Studies38 (April): 151-174.
38.
SunleyEmil M. (1976). “Effective Corporate Tax Rates: Toward a More Precise Figure.” Tax Notes4 (March 1): 15-24.
39.
Tax Notes (1982). Special Supplements on “Effective Corporate Tax Rates in 1980” (March1982) and “Effective Corporate Tax Rates in 1981” (August1982). Arlington, Va.
40.
United States Geological Survey (1984). “Estimates of Undiscovered Recoverable Reserves.” USGS Circular 860.
41.
VerlegerPhilip K.Jr. (1980). “An Assessment of the Effects of the Windfall Profits Tax on Crude Oil Supply.” The Energy Journal1, No. 4 (October): 41-58.
42.
WisecarverD. (1974). “The Social Cost of Input Market Distortions.” American Economic Review64 (June): 359-371.
43.
WrightBrian D. (1976). “The Taxation of Petroleum Production.” Doctoral dissertation, Harvard University.