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dc.contributor.author
Daubanes, Julien
dc.contributor.author
Andrade de Sá, Saraly
dc.date.accessioned
2017-06-11T15:04:40Z
dc.date.available
2017-06-11T15:04:40Z
dc.date.issued
2014-07-21
dc.identifier.issn
1815-1973
dc.identifier.other
10.1787/18151973
dc.identifier.uri
http://hdl.handle.net/20.500.11850/95377
dc.description.abstract
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.
dc.language.iso
en
dc.publisher
OECD
dc.subject
Resource rents
dc.subject
Tax distortions
dc.subject
Non-renewable resources
dc.subject
Tax income management
dc.title
Taxing the Rent of Non-Renewable Resource Sectors: A Theoretical Note
dc.type
Working Paper
ethz.journal.title
Economics Department working paper
ethz.journal.volume
1149
ethz.size
33 p.
ethz.identifier.nebis
004063026
ethz.publication.place
Paris
ethz.publication.status
published
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03635 - Bretschger, Lucas / Bretschger, Lucas
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03635 - Bretschger, Lucas / Bretschger, Lucas
ethz.date.deposited
2017-06-11T15:05:04Z
ethz.source
ECIT
ethz.identifier.importid
imp593652be0bfa731214
ethz.ecitpid
pub:149595
ethz.eth
yes
ethz.availability
Metadata only
ethz.rosetta.installDate
2017-07-13T02:43:51Z
ethz.rosetta.lastUpdated
2018-11-02T17:31:55Z
ethz.rosetta.versionExported
true
ethz.COinS
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