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International Centre for Tax and Development
International Centre for Tax and Development
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International Centre for Tax and Development
International Centre for Tax and Development
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A Price-Based Royalty Tax?
Date
2016-09-07
Author
Clausing, Kimberly A.
Durst, Michael C.
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Abstract
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.
URI
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13762
Citation
Clausing, K.A. and Durst, M.C. (2016) A Price-Based Royalty Tax?, Tax Notes International;
Is part of series
Tax Notes International;
More details
https://www.taxnotes.com/document-list/contributors-authors/durst-michael-c
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Tax Analysts
Rights details
https://www.taxnotes.com/website-terms-conditions
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International Centre for Tax and Development
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