| 来源类型 | Working papers |
| 规范类型 | 论文 |
| Taxing the Rent of Non-Renewable Resource Sectors: A Theoretical Note | |
| Daubanes, Julien; Andrade de Sá; , Saraly | |
| 发表日期 | 2014-07-21 |
| 出版者 | OECD |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Resource rents ; Tax distortions ; Non-renewable resources ; Tax income management |
| URL | https://www.research-collection.ethz.ch/handle/20.500.11850/95377 |
| 来源智库 | Centre for Energy Policy and Economics (Switzerland) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/266738 |
| 推荐引用方式 GB/T 7714 | Daubanes, Julien,Andrade de Sá,, Saraly. Taxing the Rent of Non-Renewable Resource Sectors: A Theoretical Note. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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