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Rent taxes and royalties in designing fiscal regimes for non-renewable resources
Boadway, Robin W.; Keen, Michael - 2014
royalties. This paper reviews the core issues that arise, in terms of both efficient rent extraction and correcting various … to the time consistency problem that is central to the extractive industries, but royalties are (although time consistent …
Persistent link: https://www.econbiz.de/10010229870
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Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
Boadway, Robin; Keen, Michael - 2014
royalties. This paper reviews the core issues that arise, in terms of both efficient rent extraction and correcting various … to the time consistency problem that is central to the extractive industries, but royalties are (although time consistent …
Persistent link: https://www.econbiz.de/10010328708
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Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
Boadway, Robin W.; Keen, Michael - 2021
royalties. This paper reviews the core issues that arise, in terms of both efficient rent extraction and correcting various … to the time consistency problem that is central to the extractive industries, but royalties are (although time consistent …
Persistent link: https://www.econbiz.de/10013315638
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Rent Taxation for Nonrenewable Resources
Lund, Diderik - In: Annual Review of Resource Economics 1 (2009) 1, pp. 287-307
The literature on taxation of rents from nonrenewable resources uses different theoretical assumptions and methods and a variety of empirical observations to arrive at widely diverging conclusions. Many studies use models and methods that disregard uncertainty, investigating distortionary...
Persistent link: https://www.econbiz.de/10010822990
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Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Hebous, Shafik; Mengistu, Andualem - 2024
The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
Persistent link: https://www.econbiz.de/10015047250
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Efficient economic rent taxation under a global minimum corporate tax
Hebous, Shafik; Mengistu, Andualem T. - 2024
The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
Persistent link: https://www.econbiz.de/10014551068
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Capturing Economic Rents from Resources Through Royalties and Taxes
Mintz, Jack - 2012
Oil price fluctuations, concerns over the division of resource revenues, and unconventional oil and gas developments are forcing governments to confront the same issue: how to design optimal royalty and corporate tax systems that bring in a publicly acceptable share of revenues without...
Persistent link: https://www.econbiz.de/10013099885
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The role of royalties in resource extraction contracts
Conrad, Robert F.; Hool, Bryce; Nekipelov, Denis N. - 2015
particular, there is a continuing debate about whether royalties should be reduced or eliminated, the preferred alternative then … Australia. The argument for avoiding royalties is based on analyses demonstrating that royalties and other quantity … inappropriate to infer that royalties are inefficient from the perspective of the resource owner (typically a government on behalf …
Persistent link: https://www.econbiz.de/10011458141
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Increasing resource rent taxation when the corporate income tax is reduced?
Lund, Diderik - 2018
Under international tax competition, corporate income tax rates are predicted to decrease, and the tax burden will shift onto immobile factors. This case study considers tax changes that illustrate the predictions for Norway 2012-2018. Petroleum rent was taxed at high rates in 2012, and while...
Persistent link: https://www.econbiz.de/10012058694
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The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues
Perry, Guillermo; Bustos, Sebastián - Inter-American Development Bank - 2012
This paper shows, first, that non-commodity revenues are more volatile in oil- and mineral-rich countries and that quality of institutions is associated with lower volatility. We investigate the channels through which oil and mineral revenue volatility lead to non-commodity revenues volatility,...
Persistent link: https://www.econbiz.de/10010655339