Progressive Taxation of Extractive Resources as Second-Best Optimal Policy
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References listed on IDEAS
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- Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019.
"Rent sharing and progressivity of tax regimes in the mining sector: An analysis of 21 African gold-producing countries [Partage de la rente et progressivité des régimes fiscaux dans le secteur mini,"
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- Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019. "Rent sharing and progressivity of tax regimes in the mining sector: An analysis of 21 African gold-producing countries [Partage de la rente et progressivité des régimes fiscaux dans le secteur mini," Working Papers halshs-02103047, HAL.
- Bertrand Laporte & Celine de Quatrebarbes & Yannick Bouterige, 2022. "Tax design and rent sharing in mining sector: Evidence from African gold‐producing countries," Journal of International Development, John Wiley & Sons, Ltd., vol. 34(6), pages 1176-1196, August.
- Banda, Webby & Kabwe, Eugie, 2019. "An integrated multiple criteria decision making framework for application in the evaluation of mineral taxation regimes," Resources Policy, Elsevier, vol. 62(C), pages 635-650.
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Keywords
WP; economic rent; tax rate; progressive tax; income tax; Minerals; petroleum; rent tax; average effective tax rate; second-best optimality; profit tax; factor tax; production function; capture mechanism; tax instrument; revenue tax; rate schedule; input choice; rent capture; Progressive taxation; Marginal effective tax rate;All these keywords.
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