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Ressources non renouvelables et taxation

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  • Gaudet, Gérard

    (Université Laval (Québec))

Abstract

A discussion of the main controversies over the tax treatment of the natural resource industries, of optimal taxation in relation to various policy objectives, and of the possibility of attaining these objectives through the main forms of taxation and royalties now in existence.

Suggested Citation

  • Gaudet, Gérard, 1977. "Ressources non renouvelables et taxation," L'Actualité Economique, Société Canadienne de Science Economique, vol. 53(4), pages 634-647, octobre.
  • Handle: RePEc:ris:actuec:v:53:y:1977:i:4:p:634-647
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    References listed on IDEAS

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    1. Harold Hotelling, 1931. "The Economics of Exhaustible Resources," Journal of Political Economy, University of Chicago Press, vol. 39(2), pages 137-137.
    2. Richard L. Gordon, 1967. "A Reinterpretation of the Pure Theory of Exhaustion," Journal of Political Economy, University of Chicago Press, vol. 75(3), pages 274-274.
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