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| Rodgers, Trudi; Webster, Stewart. |
| Resource rents represent a return to the community for the exclusive use of resources and therefore are quite distinct from the recovery of governmental regulatory or operating costs. While the current framework for resource rents in Australian primary industries is providing financial benefit for Australian governments, it is uncertain whether the current policy settings are providing an appropriate community return. This paper discusses the theory underpinning resource rents and conducts a multijurisdictional comparison focusing on the minerals and fisheries industries to aid analysis of the role resource rent taxation plays in the existing management of Australian primary industries. |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Resource rents; Taxation; Revenue; Minerals; Fisheries; Government; Resource /Energy Economics and Policy. |
| Ano: 2007 |
URL: http://purl.umn.edu/10396 |
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