Advanced Search
MyIDEAS: Login to save this article or follow this journal

Dynamiques comparées des effets de la taxation minière


Author Info

  • Gaudet, Gérard

    (Département des sciences économiques, Université du Québec à Montréal)

  • Lasserre, Pierre

    (Département des sciences économiques, Université du Québec à Montréal)


This paper deals with the effect of taxation on the extraction path of a nonrenewable natural resource. It presents a synthesis of some recent papers on the subject. Although the analytical framework is designed to study the effect of quite general forms of taxes, the emphasis is put in the paper on a lump sum or franchise tax, a specific severance tax, an ad valorem severance tax, a profit tax and a tax on the value of the reserves. The analysis is first carried out under the assumption that extraction costs are independent of the stock of the resource; it is then repeated for the more complicated case where extraction costs depend on the remaining reserves. The corporate income tax is treated separately, since it requires the introduction of capital in the model. Ce texte étudie l’effet de la taxation sur le sentier d’extraction d’une ressource naturelle non renouvelable en situation de concurrence parfaite. Il s’agit d’une synthèse de travaux récents sur le sujet. Quoique le cadre d’analyse soit défini de façon générale, on y traite de façon plus particulière d’une taxe forfaitaire, d’une redevance spécifique, d’une redevance ad valorem, d’une taxe sur les profits et d’ une taxe sur la valeur de la propriété. L’analyse est faite dans un premier temps sous l’hypothèse simplificatrice qu’il n’y a pas d’effet de stock sur les coûts d’extraction, puis reprise pour le cas plus complexe où les coûts d’extraction dépendent de l’extraction cumulée. Un traitement séparé est fait de l’impôt sur le revenu des sociétés, qui nécessite l’introduction explicite du capital dans le modèle.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL:
Download Restriction: no

Bibliographic Info

Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

Volume (Year): 66 (1990)
Issue (Month): 4 (décembre)
Pages: 467-497

as in new window
Handle: RePEc:ris:actuec:v:66:y:1990:i:4:p:467-497

Contact details of provider:
Web page:
More information through EDIRC

Related research



No references listed on IDEAS
You can help add them by filling out this form.


Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Julien Daubanes & André Grimaud, 2010. "Taxation of a polluting non-renewable resource in the heterogeneous world," Working Papers 46270, Institut National de la Recherche Agronomique, France.
  2. Julien Daubanes & André Grimaud & Luc Rougé, 2013. "Green Paradox and Directed Technical Change: The Effect of Subsidies to Clean R&D," CESifo Working Paper Series 4334, CESifo Group Munich.
  3. Daubanes, Julien, 2009. "Taxation of Oil Products and GDP Dynamics of Oil-Rich Countries," TSE Working Papers 09-012, Toulouse School of Economics (TSE).
  4. Julien Daubanes, 2008. "Optimal taxation of a monopolistic extractor: are subsidies necessary?," CER-ETH Economics working paper series 08/92, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.


This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:ris:actuec:v:66:y:1990:i:4:p:467-497. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bruce Shearer).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.