The Taxation of Nonrenewable Natural Resources
dc.contributor.author | Gaudet, Gérard | |
dc.contributor.author | Lasserre, Pierre | |
dc.date.accessioned | 2013-11-15T16:26:03Z | |
dc.date.available | 2013-11-15T16:26:03Z | |
dc.date.issued | 2013-10 | |
dc.identifier.uri | http://hdl.handle.net/1866/10090 | |
dc.publisher | Université de Montréal. Département de sciences économiques. | fr |
dc.subject | Nonrenewable resources | |
dc.subject | Taxation | |
dc.subject | Neutrality | |
dc.subject | Distortion | |
dc.subject | Resource rent | |
dc.subject | Capital allocation | |
dc.title | The Taxation of Nonrenewable Natural Resources | fr |
dc.type | Article | fr |
dc.contributor.affiliation | Université de Montréal. Faculté des arts et des sciences. Département de sciences économiques | |
dcterms.abstract | 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. | fr |
dcterms.isPartOf | urn:ISSN:0709-9231 | |
dcterms.language | eng | fr |
UdeM.VersionRioxx | Version publiée / Version of Record | |
oaire.citationTitle | Cahier de recherche | |
oaire.citationIssue | 2013-10 |
Files in this item
This item appears in the following Collection(s)
This document disseminated on Papyrus is the exclusive property of the copyright holders and is protected by the Copyright Act (R.S.C. 1985, c. C-42). It may be used for fair dealing and non-commercial purposes, for private study or research, criticism and review as provided by law. For any other use, written authorization from the copyright holders is required.