Specific or ad valorem tax for an exhaustible resource?

被引：34

作者：

Hung, N. M. ^{[1
]}

Quyen, N. V. ^{[2
]}

机构：

[1] Univ Laval, Ste Foy, PQ G1K 7P4, Canada

[2] Univ Ottawa, Ottawa, ON K1N 6N5, Canada

来源：

ECONOMICS LETTERS | 2009年 / 102卷 / 02期

关键词：

Taxation; Exhaustible resources; Welfare; TAXATION;

D O I：

10.1016/j.econlet.2008.12.001

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Not withstanding the equivalence in static framework between an ad-valorem and a specific sale tax. this paper shows in the dynamic Hotelling model for an exhaustible resource that the ad valorem tax is definitely welfare-superior to the specific tax. (c) 2009 Elsevier B.V. All rights reserved.

引用

页码：132 / 134

页数：3

共 6 条

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BERGSTROM, TC
CROSS, JG
PORTER, RC
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[2] Dasgupta Partha S., 1979, Economic Theory and Exhaustible Resources
[3] THE TAXATION OF EXHAUSTIBLE RESOURCES
GAMPONIA, V
MENDELSOHN, R
[J]. QUARTERLY JOURNAL OF ECONOMICS, 1985, 100 (01) : 165 - 181
[4] THE ECONOMICS OF EXHAUSTIBLE RESOURCES
Hotelling, Harold
[J]. JOURNAL OF POLITICAL ECONOMY, 1931, 39 (02) : 137 - 175
[5] NEHER PA, 1999, HDB ENV RESOURCE EC
[6] SARMA JVM, 2001, ASIAN PACIFIC TAX B

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