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Resources Rent Taxation

Author

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  • Richard Dowell

    (Australian Graduate School of Management, University of New South Wales. This paper was funded by two Australian mineral companies. I have benefited from discussions with Chris Adam and Malcolm Fisher (UNSW), Ted Russel and David Karpin. I would also like to express my appreciation to two anonymous reviewers for their many helpful comments and suggestions.)

Abstract

In the past, revenue from government owned mineral rights have been collected through a combination of lease auctions, ad valorem or per unit royalties, overcharges for state services, price controls and export levies. The resource rents tax (RRT) is a recently proposed royalty which purportedly has an efficiency advantage over other forms of rent collection. This paper critically reviews the arguments which have been used to justify RRT. Possible problems with RRT are discussed, some of which have been ignored in the current literature. In addition, a new royalty is introduced, which combines an auction with a two-part output-based levy.

Suggested Citation

  • Richard Dowell, 1978. "Resources Rent Taxation," Australian Journal of Management, Australian School of Business, vol. 3(2), pages 127-146, October.
    • Handle: RePEc:sae:ausman:v:3:y:1978:i:2:p:127-146
    DOI: 10.1177/031289627800300202
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    Citations

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    Cited by:

    1. Amos James Ibrahim-Shwilima & Hideki Konishi, 2014. "The Impact of Tax Concessions on Extraction of Non-renewable Resources:An Application to Gold Mining in Tanzania," Working Papers 1403, Waseda University, Faculty of Political Science and Economics.
    2. Fraser, Robert W, 1986. "On the Relationship between Exploration and Extraction," Australian Economic Papers, Wiley Blackwell, vol. 25(46), pages 135-143, June.
    3. Eagling, Lawrence E. & Ashton, Elizabeth C. & Eagle, Josh, 2015. "The incentives of a resource owner: Evidence from a private oyster fishery," Marine Policy, Elsevier, vol. 58(C), pages 28-35.

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