Variable-rate taxes are being applied with increasing frequency in the US and other countries. However, their effects typically go beyond those that have motivated their use. The formulation of mineral tax policy should take into account the complete list of consequences.-from Authors
Taxes, Mineral resources, Economic growth rate, Taxation, Grade 1, Severance taxes, Gross profits, Ad valorem taxes, Tax incentives, Marginal costs
Economics | Public Economics
CONRAD, Robert F. and HOOL, Bryce.
Intertemporal extraction of mineral resources under variable rate taxes. (1984). Land Economics. 60, (4), 319-327. Research Collection School Of Economics.
Available at: http://ink.library.smu.edu.sg/soe_research/1766
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