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Taxation des ressources naturelles et rentes hydro-électriques au Canada

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  • Bernard, Jean-Thomas

    (GREEN)

Abstract

Economic rent is defined as the portion of revenue earned by a factor of production in excess of its opportunity cost. In the nature of a surplus, the economic rent of natural resources presents interesting characteristics with respect to taxation. However, taxation mechanisms applied to Canadian natural resources have seldom reflected particular concerns over the capture of rent. This is specially the case for hydro-electric resources. La rente économique est définie comme le surplus de revenu d’un facteur de production par rapport à son coût d’opportunité. En tant que surplus, la rente économique des ressources naturelles présente des caractéristiques attrayantes pour fins fiscales. Les mécanismes de taxation appliqués aux ressources naturelles canadiennes ont rarement reflété une préoccupation à l’égard de la capture de la rente. C’est le cas notamment des ressources hydro-électriques.

Suggested Citation

  • Bernard, Jean-Thomas, 1990. "Taxation des ressources naturelles et rentes hydro-électriques au Canada," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(4), pages 421-440, décembre.
    • Handle: RePEc:ris:actuec:v:66:y:1990:i:4:p:421-440
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    Cited by:

    1. Banfi, Silvia & Filippini, Massimo & Mueller, Adrian, 2005. "An estimation of the Swiss hydropower rent," Energy Policy, Elsevier, vol. 33(7), pages 927-937, May.
    2. Yris D. FONDJA WANDJI & Jules SADEFO KAMDEM, 2020. "La rente hydroélectrique en Afrique : Une évaluation avec taxation et optimisation des coûts totaux de production," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 52, pages 147-170.

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