Publication Type
Journal Article
Version
publishedVersion
Publication Date
8-1981
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
Research Areas
Applied Microeconomics
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
Citation
CONRAD, Robert F. and HOOL, Bryce.
Resource taxation with heterogeneous quality and endogenous reserves. (1981). Journal of Public Economics. 16, (1), 17-33.
Available at: https://ink.library.smu.edu.sg/soe_research/1773
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.1016/0047-2727(81)90040-2