An Empirical Study of Coal Industry Productivity in Presence of Resource Tax

In this paper,the coal industry production model including the resource tax is built.The production efficiency of the coal production is empirically studied.Through analysis,several conclusions are drawn as follows: First,the absolute number of resource tax is far less obvious impact on the production of the coal industry than the proportion of the resource tax revenue to the total tax revenue of the industry;second,the increase in the proportion of the resource tax revenue to the total tax revenue of industry will lead to the reallocation of factors of production,showing substitution effect between the energy and the human resources and capital;third,on the terms of policy,resource tax reform must focus on the increase in the proportion of the resource tax revenue and the total tax revenue of the state.So basically there is no effect on productivity through recurrent allocation production inputs so as to save non-renewable resources at the same time.