The Impossibility of a Neutral Resource Rent Tax

B. Smith

ANUCBE School of Economics Working Papers from Australian National University, College of Business and Economics, School of Economics

Abstract: The proposition that the Resource Rent Tax can have a neutral effect on the level of mining investment has re-surface in recent literature. This paper shows that the proposition is essentially false.

Keywords: MINING; TAXES; INVESTMENTS (search for similar items in EconPapers)
JEL-codes: H25 Q38 (search for similar items in EconPapers)
Date: 1999-09
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