Theoretical Perspectives on Resource Tax Design
AbstractThe 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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Bibliographic InfoPaper provided by Queen's University, Department of Economics in its series Working Papers with number 1206.
Length: 69 pages
Date of creation: Jan 2009
Date of revision:
natural resources; resource taxation; non-renewable resources;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- Q38 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Government Policy (includes OPEC Policy)
This paper has been announced in the following NEP Reports:
- NEP-ALL-2009-07-03 (All new papers)
- NEP-ENE-2009-07-03 (Energy Economics)
- NEP-ENV-2009-07-03 (Environmental Economics)
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