Intertemporal extraction of mineral resources under variable rate taxes

• Main Authors: CONRAD, Robert F., HOOL, Bryce
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 1984
• 主題: Taxes; Mineral resources; Economic growth rate; Taxation; Grade 1; Severance taxes; Gross profits; Ad valorem taxes; Tax incentives; Marginal costs; Economics; Public Economics
• 在線閱讀: https://ink.library.smu.edu.sg/soe_research/1766; https://ink.library.smu.edu.sg/context/soe_research/article/2765/viewcontent/IntertemporalExtractionMineral_Resources_1984.pdf

Variable-rate taxes are being applied with increasing frequency in the US and other countries. However, their effects typically go beyond those that have motivated their use. The formulation of mineral tax policy should take into account the complete list of consequences.-from Authors