Title

Resource taxation with heterogeneous quality and endogenous reserves

Publication Type

Journal Article

Publication Date

1-1981

Abstract

This paper analyzes the impact of mining taxation on the intertemporal extraction profile for a heterogeneous ore body. The extraction profile specifies both quantities and qualities extracted in each period. Total extraction is thus endogenously determined. The taxes explicitly considered are severance taxes (ad valorem or per unit; on metal or on ore), property taxes, and profits taxes (with depletion allowance). The intertemporal framework integrates economic and geological factors, generating new results on extraction distortions and providing qualification or reconciliation of previous diverse results in this area.

Discipline

Public Economics

Publication

Journal of Public Economics

Volume

16

Issue

1

First Page

17

Last Page

33

ISSN

0047-2727

Identifier

10.1016/0047-2727(81)90040-2

Additional URL

http://api.elsevier.com/content/abstract/scopus_id:0003295489

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