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A Price-Based Royalty Tax?

journal contribution
posted on 2024-10-04, 13:50 authored by Kimberly A. Clausing, Michael C. Durst
Discussing the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries.

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Publisher

Tax Analysts

Citation

Clausing, K.A. and Durst, M.C. (2016) A Price-Based Royalty Tax?, Tax Notes International;

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Tax Notes International

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Article

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Tax Analysts

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Language

en

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Governance

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    International Centre for Tax and Development

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    Governance

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