An Evaluation Of Alternative Tax Systems Applicable To The Mineral Industries
AbstractBefore discussing the specific proposal of the resource rent tax developed in the paper by Ross Garnaut and Anthony C. Ross the advantages and disadvantages inherent in the four broad takes applicable to the mining sector are considered. In this way, we will have a better understanding of the attractions and pitfalls inherent in the specific scheme for mineral taxation that has been outlined by Garnaut and Ross. The paper emphasizes the importance of the administrative complexity of levying take particular tax in determining its effectiveness in practice.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1974-05.
Length: 11 pages
Date of creation: Sep 1974
Date of revision:
Mining; resource taxations; tax administration;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- Q32 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Exhaustible Resources and Economic Development
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