Resource rent tax

Tax on surplus value of resource exploitation

Summary

A resource rent tax is a tax on the rents gained on the exploitation of a resource. It can cover both renewable and non-renewable resources. It is classically understood to be a tax on the surplus value generated by resource exploitation beyond the necessary costs of production. An investor enjoys relief from taxation until a certain rate of return has been achieved, at which point profits are shared with the host government.

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[[WP:AES|←]]Created page with 'A '''resource rent tax''' is a tax on the [[Resource rent|rents]] gained on the exploitation of a resource.<ref name=":0">{{Citation |title=Resource rent taxes |date=2010 |work=The Taxation of Petroleum and Minerals |url=https://www.elibrary.imf.org/display/book/9780415781381/ch008.xml |publisher=International Monetary Fund |language=en |isbn=978-0-415-78138-1}}</ref><ref>{{Cite journal |last=Lund |first=Diderik |date=2009 |title=Rent Taxation for Nonrenewa...'

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