Taxing the Rent of Non-Renewable Resource Sectors: A Theoretical Note
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 res...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
|
| Schriftenreihe: | OECD Economics Department Working Papers
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (32 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5jz0zb620vr1-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047931271 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2014 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/5jz0zb620vr1-en |2 doi | |
| 035 | |a (ZDB-13-SOC)061322997 | ||
| 035 | |a (OCoLC)1312704836 | ||
| 035 | |a (DE-599)BVBBV047931271 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Daubanes, Julien |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Taxing the Rent of Non-Renewable Resource Sectors |b A Theoretical Note |c Julien Daubanes and Saraly Andrade de Sá = Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique / Julien Daubanes et Saraly Andrade de Sá |
| 246 | 1 | 3 | |a Taxer la rente d'exploitation des ressources non renouvelables |
| 264 | 1 | |a Paris |b OECD Publishing |c 2014 | |
| 300 | |a 1 Online-Ressource (32 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers | |
| 520 | |a 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 | ||
| 650 | 4 | |a Energy | |
| 650 | 4 | |a Environment | |
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Economics | |
| 700 | 1 | |a Andrade de Sá, Saraly |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/5jz0zb620vr1-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033312764 | |
Datensatz im Suchindex
| _version_ | 1818805995965513728 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Daubanes, Julien |
| author2 | Andrade de Sá, Saraly |
| author2_role | ctb |
| author2_variant | d s s a dss dssa |
| author_facet | Daubanes, Julien Andrade de Sá, Saraly |
| author_role | aut |
| author_sort | Daubanes, Julien |
| author_variant | j d jd |
| building | Verbundindex |
| bvnumber | BV047931271 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061322997 (OCoLC)1312704836 (DE-599)BVBBV047931271 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5jz0zb620vr1-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047931271</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2014 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5jz0zb620vr1-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061322997</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312704836</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047931271</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Daubanes, Julien</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxing the Rent of Non-Renewable Resource Sectors</subfield><subfield code="b">A Theoretical Note</subfield><subfield code="c">Julien Daubanes and Saraly Andrade de Sá = Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique / Julien Daubanes et Saraly Andrade de Sá</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Taxer la rente d'exploitation des ressources non renouvelables</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (32 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Energy</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Environment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Andrade de Sá, Saraly</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/5jz0zb620vr1-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033312764</subfield></datafield></record></collection> |
| id | DE-604.BV047931271 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:57Z |
| indexdate | 2024-12-18T19:02:44Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033312764 |
| oclc_num | 1312704836 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (32 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spelling | Daubanes, Julien Verfasser aut Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note Julien Daubanes and Saraly Andrade de Sá = Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique / Julien Daubanes et Saraly Andrade de Sá Taxer la rente d'exploitation des ressources non renouvelables Paris OECD Publishing 2014 1 Online-Ressource (32 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers 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 Energy Environment Taxation Economics Andrade de Sá, Saraly ctb https://doi.org/10.1787/5jz0zb620vr1-en Verlag kostenfrei Volltext |
| spellingShingle | Daubanes, Julien Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note Energy Environment Taxation Economics |
| title | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note |
| title_alt | Taxer la rente d'exploitation des ressources non renouvelables |
| title_auth | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note |
| title_exact_search | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note |
| title_exact_search_txtP | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note |
| title_full | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note Julien Daubanes and Saraly Andrade de Sá = Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique / Julien Daubanes et Saraly Andrade de Sá |
| title_fullStr | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note Julien Daubanes and Saraly Andrade de Sá = Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique / Julien Daubanes et Saraly Andrade de Sá |
| title_full_unstemmed | Taxing the Rent of Non-Renewable Resource Sectors A Theoretical Note Julien Daubanes and Saraly Andrade de Sá = Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique / Julien Daubanes et Saraly Andrade de Sá |
| title_short | Taxing the Rent of Non-Renewable Resource Sectors |
| title_sort | taxing the rent of non renewable resource sectors a theoretical note |
| title_sub | A Theoretical Note |
| topic | Energy Environment Taxation Economics |
| topic_facet | Energy Environment Taxation Economics |
| url | https://doi.org/10.1787/5jz0zb620vr1-en |
| work_keys_str_mv | AT daubanesjulien taxingtherentofnonrenewableresourcesectorsatheoreticalnote AT andradedesasaraly taxingtherentofnonrenewableresourcesectorsatheoreticalnote AT daubanesjulien taxerlarentedexploitationdesressourcesnonrenouvelables AT andradedesasaraly taxerlarentedexploitationdesressourcesnonrenouvelables |