AN EVALUATION OF ALTERNATIVE TAX SYSTEMS APPLICABLE TO THE MINERAL INDUSTRIES

Glenn Jenkins ()

No 1974-05, Development Discussion Papers from JDI Executive Programs

Abstract: Before discussing the specific proposal of the resource rent tax developed in the paper by Ross Garnaut and Anthony C. Ross the advantages and disadvantages inherent in the four broad takes applicable to the mining sector are considered. In this way, we will have a better understanding of the attractions and pitfalls inherent in the specific scheme for mineral taxation that has been outlined by Garnaut and Ross. The paper emphasizes the importance of the administrative complexity of levying take particular tax in determining its effectiveness in practice.

Keywords: Mining; resource taxations; tax administration (search for similar items in EconPapers)
JEL-codes: H25 Q32 (search for similar items in EconPapers)
Pages: 11 pages
Date: 1974-09
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:1313

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