IDEAS home Printed from https://ideas.repec.org/a/cje/issued/v22y1989i1p184-94.html
   My bibliography  Save this article

Marginal Effective Tax Rates for Capital in the Canadian Mining Industry: An Extension

Author

Listed:
  • John R. Livernois

Abstract

The model of a mineral industry developed by R. Boadway, N. Bruce, K. McKenzie, and J. Mintz (1987) is extended in two directions. First, it is modified to incorporate explicitly nonrenewability of the resource and is shown to collapse to the case examined by Boadway, Bruce, McKenzie, and Mintz when mineral-bearing land is common property explored by an infinitely large number of firms. Second, the model is extended to capture the effect on the marginal effective tax rate for exploration of the differential tax treatment that exists between exploration costs and mineral property costs. The marginal effective tax rate is increased slightly, but not enough to alter the conclusion that the tax system subsidizes exploration.

Suggested Citation

  • John R. Livernois, 1989. "Marginal Effective Tax Rates for Capital in the Canadian Mining Industry: An Extension," Canadian Journal of Economics, Canadian Economics Association, vol. 22(1), pages 184-194, February.
    • Handle: RePEc:cje:issued:v:22:y:1989:i:1:p:184-94
    as

    Download full text from publisher

    File URL: http://links.jstor.org/sici?sici=0008-4085%28198902%2922%3A1%3C184%3AMETRFC%3E2.0.CO%3B2-2
    Download Restriction: only available to JSTOR subscribers
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lasserre, Pierre, 1990. "La fiscalité des ressources non renouvelables : anciennes et nouvelles questions," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(4), pages 403-420, décembre.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cje:issued:v:22:y:1989:i:1:p:184-94. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Werner Antweiler (email available below). General contact details of provider: https://edirc.repec.org/data/ceaaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.