A severance tax can provide local jurisdictions with additional revenues to finance economic development, yet the imposition of a tax may create coal industry employment losses. This research analyzes this issue by examining the demand for Pennsylvania steam coal, providing estimates of the...

The "Unemployment Compensation Amendments of 1976" 31e expected to insure about two-fifths of all hired agricultural workers. Large interstate variations in the proportion of workers insured result from their cliffering work histories and state's qualifying provisions. Of these insured workers,...

This paper examines agricultural use-value legislation in light of statewide reassessment in New York. Historically, farm real estate has been underassessed relative to other classes of property. Thus, statewide reassessment at full value would significantly increase farmland property taxes....