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Special Taxation of the Mining Industry

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  • John Freebairn

    ()
    (University of Melbourne)

  • John Quiggin

    ()
    (Department of Economics, University of Queensland)

Abstract

The mining industry in Australia, and in most other countries, pay special taxes for the use of community owned resources in additional to taxes levied on businesses in general. General taxes include the corporate income tax, payroll and transaction taxes, and labour pay personal income taxes. In the states and territories the additional tax in most cases takes the form of a royalty levied as a tax on production, either as a specific tax per unit of production or as an ad valorem percentage of the value per unit mined. Details are in The Treasury (2008). In the case of offshore energy resources, the commonwealth imposes a special tax either as a royalty or as the petroleum resource rent tax (PRRT) (The Treasury, 2008).

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Bibliographic Info

Paper provided by Risk and Sustainable Management Group, University of Queensland in its series Australian Public Policy Program Working Papers with number WPP10_3.

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Date of creation: Dec 2010
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Handle: RePEc:rsm:pubpol:p10_3

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  1. Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Papers, Queen's University, Department of Economics 461, Queen's University, Department of Economics.
  2. Richard Dowell, 1981. "Auctions And Investment Dilution Alternatives To The Resource Rent Tax," Economic Papers, The Economic Society of Australia, The Economic Society of Australia, vol. 1(67), pages 43-55, 08.
  3. Alan Auerbach & Michael P Devereux & Helen Simpson, 2007. "Taxing corporate income," Working Papers, Oxford University Centre for Business Taxation 0705, Oxford University Centre for Business Taxation.
  4. Emerson, Craig & Lloyd, P J, 1983. "Improving Mineral Taxation Policy in Australia," The Economic Record, The Economic Society of Australia, The Economic Society of Australia, vol. 59(166), pages 232-44, September.
  5. Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate tax elasticities: a reader's guide to empirical findings," Oxford Review of Economic Policy, Oxford University Press, Oxford University Press, vol. 24(4), pages 680-697, winter.
  6. Garnaut, Ross & Clunies Ross, Anthony, 1975. "Uncertainty, Risk Aversion and the Taxing of Natural Resource Projects," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 85(338), pages 272-87, June.
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Cited by:
  1. Rod Tyers, 2014. "Asymmetry in Boom-Bust Shocks: Australian Performance with Oligopoly," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University 2014-50, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
  2. Ratbek Dzhumashev & Jaai Parasnis, 2011. "Taxation and Migration: Policies to Manage a Resource Boom," Development Research Unit Working Paper Series, Monash University, Department of Economics 33-11, Monash University, Department of Economics.

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