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Main Title Evaluation of the Impact of Discriminatory Taxation on the Use of Primary and Secondary Raw Materials.
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
Library Call Number Additional Info Location Last
NTIS  PB-240 988 Some EPA libraries have a fiche copy filed under the call number shown. 07/26/2022
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.
Highlights Notes Describes Federal tax policy as it relates to competition between raw and secondary materials in the glass, aluminum, steel, paper, plastics, and rubber industries.
NTIS Title Notes Final rept.
PUB Date Free Form 1975
Category Codes 08I; 94H; 13B; 48A#; 71#; 68C#; 96A#
NTIS Prices PC A07/MF A01
Document Type NT
Cataloging Source NTIS/MT
Control Number 326603180
Origin NTIS
Type CAT