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On the Neutrality of the Resource Rent Tax

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  • Fraser, Rob

Abstract

This paper investigates the existence of an investment-neutral resource rent tax using a model of optimal investment to extract an unknown quantity of resource stock. This model is solved by numerical methods to show that the levels of profit margin and resource stock uncertainty are key parameter values in determining both the existence and the characteristics of an investment-neutral resource rent tax. Copyright 1993 by The Economic Society of Australia.

Suggested Citation

  • Fraser, Rob, 1993. "On the Neutrality of the Resource Rent Tax," The Economic Record, The Economic Society of Australia, vol. 69(204), pages 56-60, March.
  • Handle: RePEc:bla:ecorec:v:69:y:1993:i:204:p:56-60
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    Cited by:

    1. Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
    2. Joaquim Jose Martins Guilhoto & Silvio Massaru Ichihara & Fernando Antonio Slaibe Postali, 2006. "The Importance of the Oil and Gas Complex for the Brazilian Economy and Its States," ERSA conference papers ersa06p698, European Regional Science Association.
    3. Smith, B., 1999. "The Impossibility of a Neutral Resource Rent Tax," ANU Working Papers in Economics and Econometrics 1999-380, Australian National University, College of Business and Economics, School of Economics.
    4. Fraser, Rob W., 1999. "An analysis of the Western Australian gold royalty," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 43(1), March.
    5. Fraser, Rob & Kingwell, Ross, 1997. "Can expected tax revenue be increased by an investment-preserving switch from ad valorem royalties to a resource rent tax?," Resources Policy, Elsevier, vol. 23(3), pages 103-108, September.
    6. Guilhoto, Joaquim J.M. & Ichihara, Silvio Massaru & Postali, Fernando Antonio Slaibe, 2007. "The oil and gas sector in the brazilian economy," MPRA Paper 31520, University Library of Munich, Germany.
    7. Fraser, Rob W., 1999. "The state of resource taxation in Australia: 'An inexcusable folly for the nation'?," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 43(3), September.
    8. Fraser, Rob, 1995. "An analysis of price-cap sliding-scale regulation," Utilities Policy, Elsevier, vol. 5(2), pages 115-119, April.
    9. Fraser, R., 2002. "An evaluation of the relative performance of alternatively structured resource rent taxes," Resources Policy, Elsevier, vol. 28(1-2), pages 1-6.
    10. Fraser, Rob W., 1998. "Lease allocation systems, risk aversion and the resource rent tax," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 42(2), June.
    11. Sunnevag, Kjell J., 2000. "Designing auctions for offshore petroleum lease allocation," Resources Policy, Elsevier, vol. 26(1), pages 3-16, March.

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