Alternative Forms of Mineral Taxation, Market Failure and the Environment:
This paper examines the environmental effects of mineral taxes in a framework that recognizes the importance of rates and cumulative externalities and proposes an appropriate corrective tax. It concludes that mineral resources taxation should combine neutral taxes with a dynamic Pigovian type tax pr...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1992
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 92/49 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | This paper examines the environmental effects of mineral taxes in a framework that recognizes the importance of rates and cumulative externalities and proposes an appropriate corrective tax. It concludes that mineral resources taxation should combine neutral taxes with a dynamic Pigovian type tax proposed in the paper. Such a tax resembles a specific tax plus an element that depends on the amount of remaining reserves. This resemblance means that, in practice, specific taxes may act as proxies for environmental taxes. The paper also points at complementarities and tradeoffs between economic and environmental concerns that could arise in reforming mineral taxes |
| Beschreibung: | 1 Online-Ressource (44 p) |
| ISBN: | 1451971729 9781451971729 |
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| spelling | Muzondo, Timothy R. Verfasser aut Alternative Forms of Mineral Taxation, Market Failure and the Environment Muzondo, Timothy R Washington, D.C International Monetary Fund 1992 1 Online-Ressource (44 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 92/49 This paper examines the environmental effects of mineral taxes in a framework that recognizes the importance of rates and cumulative externalities and proposes an appropriate corrective tax. It concludes that mineral resources taxation should combine neutral taxes with a dynamic Pigovian type tax proposed in the paper. Such a tax resembles a specific tax plus an element that depends on the amount of remaining reserves. This resemblance means that, in practice, specific taxes may act as proxies for environmental taxes. The paper also points at complementarities and tradeoffs between economic and environmental concerns that could arise in reforming mineral taxes Online-Ausg http://elibrary.imf.org/view/IMF001/00247-9781451971729/00247-9781451971729/00247-9781451971729.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Muzondo, Timothy R. Alternative Forms of Mineral Taxation, Market Failure and the Environment |
| title | Alternative Forms of Mineral Taxation, Market Failure and the Environment |
| title_auth | Alternative Forms of Mineral Taxation, Market Failure and the Environment |
| title_exact_search | Alternative Forms of Mineral Taxation, Market Failure and the Environment |
| title_exact_search_txtP | Alternative Forms of Mineral Taxation, Market Failure and the Environment |
| title_full | Alternative Forms of Mineral Taxation, Market Failure and the Environment Muzondo, Timothy R |
| title_fullStr | Alternative Forms of Mineral Taxation, Market Failure and the Environment Muzondo, Timothy R |
| title_full_unstemmed | Alternative Forms of Mineral Taxation, Market Failure and the Environment Muzondo, Timothy R |
| title_short | Alternative Forms of Mineral Taxation, Market Failure and the Environment |
| title_sort | alternative forms of mineral taxation market failure and the environment |
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