Taxing the Rent of Non-Renewable Resource Sectors : A Theoretical Note

Julien Daubanesi ; Saraly Andrade de Sái iETH Zurich

Organisation for Economic Co-operation and Development

关键词: resource rents;    tax distortions;    non-renewable resources;    tax income management;   

DOI  :  https://doi.org/10.1787/5jz0zb620vr1-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 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.