IDEAS home Printed from https://ideas.repec.org/p/qed/wpaper/317.html
   My bibliography  Save this paper

Rate of Return Taxation of Minerals

Author

Listed:
  • Nancy Olewiler

Abstract

A short run model of a nonrenewable resource firm, the mine, is used to analyze the allocative efficiency of the application of a rate-of-return profits tax which has no distortive effects on input or output decisions of the firm at the margin. The rate-of-return tax is generally found to lead to inefficient use of capital, an increase in firm and industry output, and a decrease in the ore quality of mines operating at the margin compared to the neutral tax. Manitoba's rate-of-return mining tax is evaluated and shown to lead to capital bias.

Suggested Citation

  • Nancy Olewiler, 1978. "Rate of Return Taxation of Minerals," Working Paper 317, Economics Department, Queen's University.
    • Handle: RePEc:qed:wpaper:317
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

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


    Cited by:

    1. O. Yul Kwon, 1983. "Neutral Taxation and Provincial Mineral Royalties: The Manitoba Metallic Minerals and Saskatchewan Uranium Royalties," Canadian Public Policy, University of Toronto Press, vol. 9(2), pages 189-199, June.

    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:qed:wpaper:317. 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: Mark Babcock (email available below). General contact details of provider: https://edirc.repec.org/data/qedquca.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.