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Capital Income Taxation, Depletion, Allowances and Non-Renewable Resource Extraction

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Author Info

  • Gaudet, G.
  • Lasserre, P.

Abstract

Dans Cet Article, Nous Etudions les Distorsions Que Cause L'impot Sur le Revenu des Societes Dans le Profil de Production des Firmes Extractives et Dans L'allocation des Ressources Entre les Secteurs D'extraction et les Autres Secteurs Soumis a L'impot Sur les Societes. Nous Etudions En Particulier L'allocation D'epuisement, Dont Nous Montrons Qu'elle Peut Trouver Sa Justification, Non Pas a Assurer la Neutralite de L'impot, Mais En Permettant L'etablissement de Taux Effectifs D'imposition Identiques Dans les Secteurs D'extraction et Dans les Autres Secteurs.

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File URL: http://hdl.handle.net/1866/401
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Bibliographic Info

Paper provided by Universite de Montreal, Departement de sciences economiques in its series Cahiers de recherche with number 8430.

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Length: 22P. pages
Date of creation: 1984
Date of revision:
Handle: RePEc:mtl:montde:8430

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Related research

Keywords: Ressources Non-Renouvelables ; Imt Sur le Revenu ; Eisement des Ressources ; Imt Sur les Societes;

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Cited by:
  1. Julien Daubanes & Pierre Lasserre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," CER-ETH Economics working paper series 11/151, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
  2. Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
  3. Hartwick, John M. & Karp, Larry & Long, Ngo Van, 2002. "Depreciation rules and value invariance with extractive firms," Journal of Economic Dynamics and Control, Elsevier, vol. 26(1), pages 99-116, January.

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