Taxing the rent of non-renewable resource sectors : a theoretical note / Julien Daubanes; Saraly Andrade de Sá
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: OECD. OECD Economics Department working papers ; 1149Publisher: Paris : OECD, Economics Dep., 2014Description: Online-Ressource (32 S.) : graph. DarstSubject(s): Genre/Form: DOI: DOI: 10.1787/5jz0zb620vr1-enOnline resources: Summary: This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent. We present a synthetic model of a non-renewable-resource sector where deposits must be costly developed before they are exploited; the analysis emphasizes the effect of resource taxation on the discouragement to the development of new reserves. We discuss the limitations of neutral profit-taxation schemes and examine the distortions caused by various resource-taxation systems on the rent and its allocation: tax evasion, royalty-induced distortions, imperfect tax commitment, agency issues... We also discuss the measurement of resource rents for taxation purposes, and issues with the management of the resource tax income.PPN: PPN: 815716168Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebookNo physical items for this record
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