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Unitary Taxation in the Extractive Industry Sector

Author

Listed:
  • Dayle Siu, Erika
  • Picciotto, Sol
  • Mintz, Jack
  • Sawyerr, Akilagpa

Abstract

unitary taxation; formulary apportionment; combined reporting; extractive industries; natural resource taxation; royalties; US state corporate income tax system; Canada provincial corporate income tax system.

Suggested Citation

  • Dayle Siu, Erika & Picciotto, Sol & Mintz, Jack & Sawyerr, Akilagpa, 2015. "Unitary Taxation in the Extractive Industry Sector," Working Papers 11188, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:11188
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11188
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    Citations

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    Cited by:

    1. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
    2. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.

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    Keywords

    Economic Development;

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