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Dynamiques comparées des effets de la taxation minière

Listed author(s):
  • Gaudet, Gérard

    (Département des sciences économiques, Université du Québec à Montréal)

  • Lasserre, Pierre

    (Département des sciences économiques, Université du Québec à Montréal)

This paper deals with the effect of taxation on the extraction path of a nonrenewable natural resource. It presents a synthesis of some recent papers on the subject. Although the analytical framework is designed to study the effect of quite general forms of taxes, the emphasis is put in the paper on a lump sum or franchise tax, a specific severance tax, an ad valorem severance tax, a profit tax and a tax on the value of the reserves. The analysis is first carried out under the assumption that extraction costs are independent of the stock of the resource; it is then repeated for the more complicated case where extraction costs depend on the remaining reserves. The corporate income tax is treated separately, since it requires the introduction of capital in the model. Ce texte étudie l’effet de la taxation sur le sentier d’extraction d’une ressource naturelle non renouvelable en situation de concurrence parfaite. Il s’agit d’une synthèse de travaux récents sur le sujet. Quoique le cadre d’analyse soit défini de façon générale, on y traite de façon plus particulière d’une taxe forfaitaire, d’une redevance spécifique, d’une redevance ad valorem, d’une taxe sur les profits et d’ une taxe sur la valeur de la propriété. L’analyse est faite dans un premier temps sous l’hypothèse simplificatrice qu’il n’y a pas d’effet de stock sur les coûts d’extraction, puis reprise pour le cas plus complexe où les coûts d’extraction dépendent de l’extraction cumulée. Un traitement séparé est fait de l’impôt sur le revenu des sociétés, qui nécessite l’introduction explicite du capital dans le modèle.

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Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

Volume (Year): 66 (1990)
Issue (Month): 4 (décembre)
Pages: 467-497

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Handle: RePEc:ris:actuec:v:66:y:1990:i:4:p:467-497
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  1. Conrad, Robert F. & Hool, Bryce, 1981. "Resource taxation with heterogeneous quality and endogenous reserves," Journal of Public Economics, Elsevier, vol. 16(1), pages 17-33, August.
  2. Heaps, Terry, 1985. "The taxation of nonreplenishable natural resources revisited," Journal of Environmental Economics and Management, Elsevier, vol. 12(1), pages 14-27, March.
  3. Burness, H. Stuart, 1976. "On the taxation of nonreplenishable natural resources," Journal of Environmental Economics and Management, Elsevier, vol. 3(4), pages 289-311, December.
  4. Partha Dasgupta & Geoffrey Heal & Joseph E. Stiflitx, 1980. "The Taxation of Exhaustible Resources," NBER Working Papers 0436, National Bureau of Economic Research, Inc.
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