Publication Type

Journal Article

Publication Date

11-1984

Abstract

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

Keywords

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

Discipline

Economics | Public Economics

Research Areas

Applied Microeconomics

Publication

Land Economics

Volume

60

Issue

4

First Page

319

Last Page

327

ISSN

0023-7639

Identifier

10.2307/3145708

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Additional URL

https://doi.org/10.2307/3145708

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