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...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
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| Schriftenreihe: | OECD Economics Department Working Papers
no.1149 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| 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 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5jz0zb620vr1-en |
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| spelling | Daubanes, Julien VerfasserIn 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 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.1149 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 MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5jz0zb620vr1-en 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_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 |
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