Abstract
This article investigates the questions that have dominated the political debate over state and local taxation of natural resources in the federal system. It seeks to identify areas of consensus, clarify points of disagreement, and examine proposals that could provide a basis for reconciling the competing concerns. Part I briefly considers the issues as they arise within the framework of the individual state. Part II addresses interstate and interregional conflict. Part III turns to the dialogue over the role, if any, that the federal government should play in mediating the disputes.
Repository Citation
Walter Hellerstein,
Political Perspectives on State and Local Taxation of Natural Resources
(1984),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/126
Included in
Natural Resources Law Commons, Oil, Gas, and Mineral Law Commons, Taxation-State and Local Commons, Tax Law Commons
Georgia Law Review, Vol. 19, No. 1 (Fall 1984), pp. 31-69