文章基本信息

标题：Taxing the Rent of Non-Renewable Resource Sectors
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作者：Julien Daubanes ; Saraly Andrade de Sá
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：2014
卷号：2014
DOI：10.1787/5jz0zb620vr1-en
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：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.
关键词：resource rents; tax distortions; non-renewable resources; tax income management