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Permalink: http://hdl.handle.net/1866/10090

The Taxation of Nonrenewable Natural Resources

Article [Version of Record]
Thumbnail
2013-10-cah.pdf (369.9Kb)
Is part of
Cahier de recherche ; no. 2013-10.
Publisher(s)
Université de Montréal. Département de sciences économiques.
2013-10
Author(s)
Gaudet, Gérard
Lasserre, Pierre
Affiliation
  • Université de Montréal. Faculté des arts et des sciences. Département de sciences économiques
Keywords
  • Nonrenewable resources
  • Taxation
  • Neutrality
  • Distortion
  • Resource rent
  • Capital allocation
Abstract(s)
We provide an analytical overview of the distortionary eff ects of some common forms of taxes faced by the nonrenewable resources sector of the economy. In the category of taxes meant speci fically to capture the resource rent, we look at a speci c severance tax, an 'ad valorem' severance tax, a profi t tax and a 'lump-sum' tax, with emphasis on their e ffects on the extraction decisions over time and on the initial reserves to be developed. In the category of taxes meant for all sectors of the economy, we look at the corporate income tax and its special provision for the resource sector in the form of a depletion allowance, with emphasis on the eff ects on the intra-industry resource extraction decisions and on the inter-industry allocation of investment.
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  • Faculté des arts et des sciences – Département de sciences économiques - Travaux et publications [552]

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