ISBN:
9780444876126
Content:
This chapter discusses the possible effects that resource taxation may have on the timing and scale of resource development, emphasizing the potential conflicts between revenue-raising and economic efficiency. The chapter discusses the main issues that arise in the taxation and regulation of natural resources. Since natural resources are frequently owned or controlled by governments, as well as being subject to a variety of conventional taxes, the scope of the chapter must extend beyond conventional tax forms, since various royalties, rentals, bonus bids, direct government participation, and regulations are often used in combination with conventional taxes. Some attention must also be paid to overlapping jurisdictions, as natural resources are frequently the subject of taxation by more than one government, sometimes by different countries, since natural resource products are frequently traded goods. The chapter discusses fisheries, forests, mining, oil and natural gas, and hydro-electricity.
In:
Handbook of public economics, Amsterdam [u.a.] : Elsevier, 1985, (1985), Seite 421-472, 9780444876126
In:
044487612X
In:
9780080547220
In:
0080547222
In:
year:1985
In:
pages:421-472
Language:
English
DOI:
10.1016/S1573-4420(85)80011-2
URL:
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