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  • Search: subject:"RESOURCES RENT TAX"
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RESOURCES RENT TAX 2 AUCTIONS 1 MINERALS 1 OPTIONS 1 PUBLIC POLICY 1 ROYALTIES 1 TAXATION 1 TAXES 1
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Ball, Ray 1 Bowers, John 1 Dowell, Richard 1
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Australian Journal of Management 2
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RePEc 2
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Distortions Created by Taxes Which are Options on Value Creation: The Australian Resources Rent Tax Proposal
Ball, Ray; Bowers, John - In: Australian Journal of Management 8 (1983) 2, pp. 1-14
economist's neutrality criterion. Proposed by Garnaut and Clunies-Ross (1975, 1977), the Resources Rent Tax is alleged to be … viability. Hence, under conditions of risk, the Resources Rent Tax fails the neutrality criterion. …
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Resources Rent Taxation
Dowell, Richard - In: Australian Journal of Management 3 (1978) 2, pp. 127-146
In the past, revenue from government owned mineral rights have been collected through a combination of lease auctions, ad valorem or per unit royalties, overcharges for state services, price controls and export levies. The resource rents tax (RRT) is a recently proposed royalty which purportedly...
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