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

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/taxing-the-rent-of-non-renewable-resource-sectors_5jz0zb620vr1-en.html
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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...
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