Theoretical perspectives on resource tax design

Arbeitspapier

The 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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: Queen's Economics Department Working Paper ; No. 1206

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Business Taxes and Subsidies including sales and value-added (VAT) ; Nonrenewable Resources and Conservation: Government Policy
• Thema: natural resources ; resource taxation ; non-renewable resources ; Rohstoffressourcen ; Rohstoffpolitik ; Optimale Besteuerung ; Öffentliche Einnahmen ; Wirtschaftswachstum ; Wohlfahrtsanalyse ; Welt

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Boadway, Robin ; Keen, Michael
• Ereignis: Veröffentlichung
• (wer): Queen's University, Department of Economics
• (wo): Kingston (Ontario)
• (wann): 2009

Weitere Informationen

• Handle: http://hdl.handle.net/10419/67807
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ