Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/67807
Authors: 
Boadway, Robin
Keen, Michael
Year of Publication: 
2009
Series/Report no.: 
Queen's Economics Department Working Paper 1206
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

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