The Tax Treatment of Non-Renewable Resource Exploration Expenditures in Canada: A Historical Review and a Way Forward
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References listed on IDEAS
- Glenn Jenkins, 1990. "Tax Shelter Finance: How Efficient Is It?," Development Discussion Papers 1990-02, JDI Executive Programs.
- Vijay Jog, 2016. "Rates of Return on Flow-Through Shares: Investors and Governments Beware," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 9(4), February.
- Kenneth J. McKenzie & Jack M. Mintz, 2011. "The Tricky Art of Measuring Fossil Fuel Subsidies: A Critique of Existing Studies," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 4(14), September.
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More about this item
KeywordsCanadian Exploration Expenses; Canadian Development Expenses; Flow-through shares; tax deductibility; non-renewable resources expenses;
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- 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)
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