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Theoretical Perspectives on Resource Tax Design

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  • Robin Boadway

    ()
    (Queen's University)

  • Michael Keen

    ()
    (IMF)

Abstract

The importance and complexity of petroleum and hard minerals operations is matched by the importance and complexity of finding effective ways to tax them. Many of these challenges arise in other activities too (exhaustibility of deposits being the main exception), but they take such extreme form in relation to resources as to have led to a proliferation of creative instruments and analytical methods. This paper reviews the challenges for tax policy in dealing with the resource sector, the principal instruments used, and some of the central design issues.

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File URL: http://qed.econ.queensu.ca/working_papers/papers/qed_wp_1206.pdf
File Function: First version 2009
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Bibliographic Info

Paper provided by Queen's University, Department of Economics in its series Working Papers with number 1206.

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Length: 69 pages
Date of creation: Jan 2009
Date of revision:
Handle: RePEc:qed:wpaper:1206

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Keywords: natural resources; resource taxation; non-renewable resources;

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Cited by:
  1. DAUBANES, Julien & LASSERRE, Pierre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ 03-2011, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
  2. van der Ploeg, Frederick & Rohner, Dominic, 2012. "War and natural resource exploitation," European Economic Review, Elsevier, vol. 56(8), pages 1714-1729.
  3. Akram Esanov & Karlygash Khuralbayeva, 2010. "Riccardian Curse of the Resource Boom: The case of Kazakhstan 2000-2008," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford 043, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.

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