Alternative Forms of Mineral Taxation, Market Failure and the Environment /
This paper examines the environmental effects of mineral taxes in a framework that recognizes the importance of rates and cumulative externalities and proposes an appropriate corrective tax. It concludes that mineral resources taxation should combine neutral taxes with a dynamic Pigovian type tax pr...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1992.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1992/049 |
| オンライン･アクセス: | Full text available on IMF |