Intertemporal Extraction of Mineral Resources under Variable Rate Taxes

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Nov 1984 Singapore Publisher:University of Wisconsin PressJournal:Land Economics, volume 60, page 319 (issn: 0023-7639,

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Authors: CONRAD, Robert F.; HOOL, Bryce;

doi: 10.2307/3145708

Intertemporal Extraction of Mineral Resources under Variable Rate Taxes

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Abstract

This analysis shows that variability in tax rates, whether for output, value, or profits taxes, may create allocation incentives that are qualitatively different from those under fixed-rate taxation. The differences appear in the order in which the various grades are extracted, the rate at which they are extracted, and the total quantity extracted. 13 references.

Country

Singapore

Related Organizations

Singapore Management University
Singapore

Keywords

Gross profits, Marginal costs, Mineral resources, Economic growth rate, Economics, Grade 1, Severance taxes, Ad valorem taxes, Taxes, Public Economics, Taxation, Tax incentives

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