An abstract pure profit or rent tax for a known resource is easy to define and analyze. The challenge is to (a) design a tax-contract system which is relatively efficient in extracting rents when the existence and size of the resource is uncertain, and (b) implement the system under the government's informational problems and practical limitations. The Resource Rent Tax has been proposed as practicable method of taxing resource rents under uncertainty...
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INFORMATION
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1986/04/01
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Document de travail départemental
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DRD164
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1
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1
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2013/06/07
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Disclosed
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Efficiency of practical resource rent tax system : threshold rates and income taxes
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Tax systems
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