English, Article, Journal or magazine article edition: Theoretical Perspectives on Resource Tax Design Robin Boadway; Michael Keen

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Bookmark: http://trove.nla.gov.au/version/120478
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Theoretical Perspectives on Resource Tax Design
Author
  • Robin Boadway
  • Michael Keen
Physical Description
  • preprint
Notes
  • 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.
  • natural resources, resource taxation, non-renewable resources
  • RePEc:qed:wpaper:1206
Language
  • English
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