Resource rent taxes: A re-appraisal

The Taxation of Petroleum and Minerals: Principles, Problems and Practice

Volumn , Issue , 2010, Pages 241-262

  Land, Bryan C ^a  

^a WORLD BANK   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84880349691     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780203851081     Document Type: Chapter

References (18)

1. Baunsgaard, Thomas (2001), A Primer on Mineral Taxation, IMF Working Paper No. 5 (Washington DC: International Monetary Fund).
2. Boadway, Robin and M. Keen (2010) "Theoretical Perspectives on Resource Tax Design," in Philip Daniel, Michael Keen, and Charles McPherson (eds.) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
3. Caragata, Patrick (1989), Resource Pricing: Rent Recovery Options for New Zealand's Energy and Minerals Industries, Ministry of Energy (Wellington, New Zealand).
4. Daniel, Philip (2008), Taxation and Revenue Sharing, paper presented at the World Mines Ministries Forum, March 2008 (Toronto, Canada).
5. Daniel, Philip and E. Sunley (2010), "Contractual Assurances of Fiscal Stability," in Philip Daniel, Michael Keen, and Charles McPherson (eds.) The Taxation of Petroleum and Minerals:Principles, Problems and Practice.
6. Garnaut, Ross and A. C. Ross (1975), "Uncertainty, Risk Aversion and the Taxing of Natural Resource Projects," Economic Journal, Vol. 85, pp. 272-287.
7. Garnaut, Ross and A. C. Ross (1983), Taxation of Mineral Rents (Oxford: Clarendon Press).
8. Goss, C. (1986), Petroleum and Mining Taxation: Handbook on a Method for Equitable Sharing of Profits and Risk, Energy Paper No. 19, Joint Energy Programme, Policy Studies Institute and Royal Institute for International Affairs (London: Gower Press).
9. Hogan, Lindsay (2007) "Mineral Resources Taxation in Australia: An Economic Assessment of Policy Options," Abare Research Report, No. 07.1, Commonwealth of Australia.
10. Johnson, C. (1981), "Taking the Take But Not The Risk," Materials and Society, Vol. 5, No. 4.
11. Johnston, Daniel (2008), "Changing Fiscal Landscape," Journal of World Energy Law and Business, Vol. 1, No.1.
12. Kumar, Raj (1991), "Taxation for a Cyclical Industry," Resources Policy, Vol. 17, pp. 133-148, available at: www.sciencedirect.com/science/article/B6VBM-45BC52G-37/2/507d972223e6a863363eaf87d0674b76.
13. Land, Bryan (1995), "The Rate of Return Approach to Progressive Profit Sharing in Mining," in Otto, J. (ed.) The Taxation of Mineral Enterprises (Kluwer Press).
14. Lund, Diderik (2008), "Rent Taxation for Nonrenewable Resources," Memorandum No. 1/2009, Department of Economics (Norway: University of Oslo).
15. MacKenzie, Brian and M. Doggett (1992), The Economics of Mineral Deposits in Australia, CRS and Australian Mineral Foundation (Kingston, Canada).
16. McPherson, Charles. and K. Palmer (1984), "New Approaches to Profit Sharing in Developing Countries," Oil and Gas Journal.
17. Shukla, G. P. (2008), "Mining Taxation and Legal Framework," paper presented at the World Bank, April 2008 (Washington D.C.: World Bank).
18. Sunley, Emil, T. Baunsgaard, and D. Simard (2002), "Revenues from the Oil and Gas Sector: Issues and Country Experiences," IMF Post-conference draft, June 8, 2002 (Washington DC: International Monetary Fund).