- Additional Authors
- Andrade de Sá, Saraly.
- Description
- 33 p.; 21 x 29.7cm.
- 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.
- Series Statement
- OECD Economics Department Working Papers, 1815-1973 ; no.1149
- Uniform Title
- OECD Economics Department Working Papers, no.1149.
- Subject
- LCCN
- 10.1787/5jz0zb620vr1-en
- OCLC
- oecd-lib-003113
- Author
Daubanes, Julien.
- Title
Taxing the Rent of Non-Renewable Resource Sectors [electronic resource]: A Theoretical Note / Julien Daubanes and Saraly Andrade de Sá
- Imprint
Paris : OECD Publishing, 2014.
- Series
OECD Economics Department Working Papers, 1815-1973 ; no.1149
OECD Economics Department Working Papers, 1815-1973 ; no.1149.
- Connect to:
- Indexed Term
Taxation
Economics
Environment
Energy
- Added Author
Andrade de Sá, Saraly.
- Other Standard Identifier
10.1787/5jz0zb620vr1-en doi