Record Display for the EPA National Library Catalog
RECORD NUMBER: 62 OF 166Main Title | Evaluation of the Impact of Discriminatory Taxation on the Use of Primary and Secondary Raw Materials. | |||||||||||
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CORP Author | Booz-Allen and Hamilton, Inc., Washington, D.C.;Environmental Protection Agency, Washington, D.C. Office of Solid Waste Management. | |||||||||||
Year Published | 1975 | |||||||||||
Report Number | EPA-68-01-0792; EPA/530/SW-101c; | |||||||||||
Stock Number | PB-240 988 | |||||||||||
Additional Subjects | Industries ; Taxes ; Raw materials ; Solid waste disposal ; Reclamation ; Aluminum industry ; Paper industry ; Glass industry ; Iron and steel industry ; Plastics ; Rubber industry ; Government policies ; Bauxite ; Structural timber ; Sands ; Iron ores ; Coal ; Petroleum ; Natural gas ; Federal government ; State government ; Local government ; Cost estimates ; Secondary materials industry ; Waste recycling | |||||||||||
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Collation | 148p | |||||||||||
Abstract | This report attempts to describe and quantify the value of current Federal tax policy as it relates to competition between virgin and secondary materials. Tax incentives are quantified on a per ton basis both at the raw material and selected final product stages. A qualitative review of the potential impact of removing virgin material incentives on the use of secondary materials is provided. Seven materials are included (bauxite, timber, sand, iron ore, coal, oil, natural gas) with an analysis of how their taxes impact on several product categories (glass, steel, aluminum, newsprint, paperboard, plastics and rubber). The tax benefits examined include the depletion allowance, capital gains, exploration and development expenditures, State and local taxes and foreign taxes. |