Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/67807 
Year of Publication: 
2009
Series/Report no.: 
Queen's Economics Department Working Paper No. 1206
Publisher: 
Queen's University, Department of Economics, Kingston (Ontario)
Abstract: 
The importance and complexity of petroleum and hard minerals operations is matched by the importance and complexity of finding effective ways to tax them. Many of these challenges arise in other activities too (exhaustibility of deposits being the main exception), but they take such extreme form in relation to resources as to have led to a proliferation of creative instruments and analytical methods. This paper reviews the challenges for tax policy in dealing with the resource sector, the principal instruments used, and some of the central design issues.
Subjects: 
natural resources
resource taxation
non-renewable resources
JEL: 
H25
Q38
Document Type: 
Working Paper

Files in This Item:
File
Size
398.02 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.