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Efficiency of tax-contract policies for natural resource rent collection (anglais)

The efficiency of natural resource tax-contract systems is of interest to both resource owners and firms wishing to explore for and extract resources. The present paper considers the small country case in which the resource price path can be assumed exogenous. It then compares the efficiency of a number of contractual systems under resource uncertainty. An efficiency ranking of systems both in the absence and presence of general income taxes is produced.
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