33:
1636:
1624:
1695:
beyond the necessary costs of production (which includes rewards to capital). 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.
2003:
1318:
1944:
1719:
effective
January 1, 2024. In Iceland, a resource rent tax has been placed on fishing industry profits. In Switzerland, there is a resource rent tax on
1981:
1175:
1040:
1035:
1962:
1687:
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
1389:
982:
208:
1876:
1781:
2106:
1589:
775:
1464:
32:
1930:
1666:
1529:
657:
169:
1692:
990:
743:
460:
642:
238:
1594:
1313:
1599:
563:
1846:
1297:
593:
1539:
1509:
1700:
925:
397:
972:
550:
507:
358:
213:
62:
1712:
1559:
977:
481:
476:
466:
1574:
1514:
1025:
1020:
647:
528:
179:
1797:
1659:
1484:
1369:
1364:
965:
544:
363:
1720:
1716:
1564:
1489:
1454:
1439:
1359:
1349:
598:
518:
513:
434:
1892:
1584:
1549:
1524:
1404:
1384:
556:
233:
94:
1769:
2111:
1604:
1504:
1499:
1444:
1429:
1419:
1414:
1409:
1354:
1344:
1339:
1323:
1193:
1139:
947:
455:
1997:
1579:
1569:
1554:
1544:
1519:
1469:
1434:
1424:
1394:
1379:
1374:
1229:
1144:
937:
901:
822:
701:
57:
419:
1699:
Resource rent taxes are particularly prevalent in mining and petroleum industries. Australia's
2101:
2077:
2038:
1912:
1872:
1827:
1777:
1652:
1494:
1479:
1474:
1449:
1399:
1199:
915:
807:
723:
664:
376:
343:
149:
2069:
2030:
1904:
1862:
1854:
1817:
1809:
1534:
1459:
1065:
1030:
1010:
827:
795:
669:
523:
274:
2058:"Resource rent taxation and benchmarking—A new perspective for the Swiss hydropower sector"
1813:
1628:
1244:
1102:
1097:
837:
800:
711:
676:
578:
502:
338:
298:
264:
174:
164:
159:
154:
72:
1737:
1187:
1159:
1134:
995:
842:
637:
573:
471:
409:
313:
308:
291:
269:
2095:
2018:
1908:
1688:
1684:
1259:
932:
857:
748:
681:
615:
583:
450:
392:
353:
333:
303:
218:
139:
134:
109:
99:
41:
2034:
1640:
1154:
942:
911:
882:
862:
753:
738:
718:
632:
627:
429:
223:
2057:
1847:"Rent taxes and royalties in designing fiscal regimes for nonrenewable resources"
2073:
1858:
1742:
1704:
1149:
892:
852:
770:
706:
652:
588:
414:
404:
348:
228:
129:
124:
82:
67:
1703:
covers rents in the mining industry. Norway introduced a resource rent tax on
1254:
1224:
1107:
1092:
1015:
952:
920:
872:
847:
832:
733:
728:
696:
622:
328:
323:
144:
104:
50:
2081:
2042:
1980:
Helge Neraal, Fredrik
Verling, Ingrid Elise Ruud, Johan Eikrem (April 2024).
1916:
1831:
1989:
1087:
1005:
1000:
691:
686:
497:
424:
114:
1623:
1732:
1249:
1217:
906:
896:
817:
812:
785:
758:
568:
318:
259:
254:
87:
2017:
Gunnlaugsson, Stefan B.; Kristofersson, Dadi; Agnarsson, Sveinn (2018).
1867:
1822:
1060:
887:
790:
780:
119:
77:
1269:
1080:
1075:
1070:
877:
765:
2019:"Fishing for a fee: Resource rent taxation in Iceland's fisheries"
1284:
1279:
1274:
1264:
1239:
1234:
1181:
1053:
1931:"Norway government lowers fish farm resource tax proposal to 35%"
1963:"Norway Delays Plan for Onshore Wind Tax After Industry Outcry"
192:
24:
1982:"New wind in the sails for onshore wind power in Norway?"
1945:"How Wind Power and Indigenous Rights Clashed in Norway"
984:
1893:"Principles and Practice of Resource Rent Taxation"
1851:Handbook on the Economics of Natural Resources
1660:
8:
2002:: CS1 maint: multiple names: authors list (
1853:, Edward Elgar Publishing, pp. 97–139,
1715:) in 2023, and resource rent tax on onshore
2056:Banfi, Silvia; Filippini, Massimo (2010).
1798:"Rent Taxation for Nonrenewable Resources"
1667:
1653:
1302:
1123:
381:
197:
15:
1866:
1821:
1176:Institute on Taxation and Economic Policy
1754:
1331:
1305:
1167:
1126:
536:
489:
442:
384:
246:
200:
23:
1995:
1845:Boadway, Robin; Keen, Michael (2015),
1814:10.1146/annurev.resource.050708.144216
1774:The Taxation of Petroleum and Minerals
1776:, International Monetary Fund, 2010,
7:
1764:
1762:
1760:
1758:
1802:Annual Review of Resource Economics
14:
991:Global minimum corporate tax rate
1909:10.1111/j.1467-8462.2010.00616.x
1634:
1622:
461:Base erosion and profit shifting
31:
2035:10.1016/j.ocecoaman.2018.06.001
239:Optimal capital income taxation
2023:Ocean & Coastal Management
1314:List of countries by tax rates
1:
744:Natural resources consumption
594:United States as a tax haven
2107:Natural resource management
2074:10.1016/j.enpol.2009.12.017
1859:10.4337/9780857937568.00011
2128:
1933:. Reuters. March 28, 2023.
1897:Australian Economic Review
1701:Minerals Resource Rent Tax
508:Offshore financial centres
398:Repatriation tax avoidance
973:Financial transaction tax
63:Property tax equalization
1713:salmon and trout farming
1319:Tax revenue to GDP ratio
978:Currency transaction tax
564:Liechtenstein tax affair
1026:Permanent establishment
1021:Exchange of Information
529:Financial Secrecy Index
180:Medical savings account
1891:Garnaut, Ross (2010).
1796:Lund, Diderik (2009).
926:Vehicle miles traveled
545:Ireland as a tax haven
359:Private tax collection
1770:"Resource rent taxes"
1693:resource exploitation
599:Panama as a tax haven
551:Ireland v. Commission
519:Conduit and sink OFCs
514:Offshore magic circle
435:Unreported employment
1590:United Arab Emirates
1332:Individual Countries
1041:Foreign revenue rule
838:Inheritance (estate)
557:Leprechaun economics
1629:Business portal
1324:Tax rates in Europe
1194:Tax Justice Network
1140:Dhammika Dharmapala
648:Airport improvement
456:Transfer mispricing
247:Distribution of Tax
19:Part of a series on
1230:Eight per thousand
1145:James R. Hines Jr.
1036:European Union FTT
58:Government revenue
1878:978-0-85793-756-8
1783:978-0-415-78138-1
1681:resource rent tax
1677:
1676:
1612:
1611:
1208:
1207:
1200:Tax Policy Center
948:Negative (income)
724:Environmental tax
606:
605:
524:Financial centres
344:Tax investigation
282:
281:
150:Tax harmonization
2119:
2086:
2085:
2068:(5): 2302–2308.
2053:
2047:
2046:
2014:
2008:
2007:
2001:
1993:
1977:
1971:
1970:
1959:
1953:
1952:
1941:
1935:
1934:
1927:
1921:
1920:
1888:
1882:
1881:
1870:
1842:
1836:
1835:
1825:
1793:
1787:
1786:
1766:
1683:is a tax on the
1669:
1662:
1655:
1641:Money portal
1639:
1638:
1637:
1627:
1626:
1303:
1124:
1031:Transfer pricing
1011:Tax equalization
985:
933:Corporate profit
569:Luxembourg Leaks
503:Corporate havens
382:
198:
35:
16:
2127:
2126:
2122:
2121:
2120:
2118:
2117:
2116:
2092:
2091:
2090:
2089:
2055:
2054:
2050:
2016:
2015:
2011:
1994:
1979:
1978:
1974:
1961:
1960:
1956:
1943:
1942:
1938:
1929:
1928:
1924:
1890:
1889:
1885:
1879:
1844:
1843:
1839:
1795:
1794:
1790:
1784:
1768:
1767:
1756:
1751:
1729:
1673:
1635:
1633:
1621:
1614:
1613:
1300:
1290:
1289:
1245:Fiscus Judaicus
1220:
1210:
1209:
1168:Advocacy groups
1121:
1113:
1112:
1103:Trade agreement
1098:Free-trade zone
1056:
1046:
1045:
983:
968:
958:
957:
618:
608:
607:
579:Paradise Papers
420:Debtors' prison
379:
369:
368:
339:Tax preparation
299:Revenue service
294:
284:
283:
195:
185:
184:
165:Double taxation
160:Tax withholding
155:Tax competition
73:Non-tax revenue
53:
12:
11:
5:
2125:
2123:
2115:
2114:
2109:
2104:
2094:
2093:
2088:
2087:
2048:
2009:
1972:
1967:Bloomberg News
1954:
1949:Bloomberg News
1936:
1922:
1903:(4): 347–356.
1883:
1877:
1837:
1808:(1): 287–308.
1788:
1782:
1753:
1752:
1750:
1747:
1746:
1745:
1740:
1738:Land value tax
1735:
1728:
1725:
1675:
1674:
1672:
1671:
1664:
1657:
1649:
1646:
1645:
1644:
1643:
1631:
1616:
1615:
1610:
1609:
1608:
1607:
1602:
1597:
1595:United Kingdom
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1372:
1367:
1362:
1357:
1352:
1347:
1342:
1334:
1333:
1329:
1328:
1327:
1326:
1321:
1316:
1308:
1307:
1301:
1296:
1295:
1292:
1291:
1288:
1287:
1282:
1277:
1272:
1267:
1262:
1257:
1252:
1247:
1242:
1237:
1232:
1227:
1221:
1216:
1215:
1212:
1211:
1206:
1205:
1204:
1203:
1197:
1191:
1188:Tax Foundation
1185:
1179:
1170:
1169:
1165:
1164:
1163:
1162:
1160:Gabriel Zucman
1157:
1152:
1147:
1142:
1137:
1135:Mihir A. Desai
1129:
1128:
1122:
1119:
1118:
1115:
1114:
1111:
1110:
1105:
1100:
1095:
1090:
1085:
1084:
1083:
1078:
1068:
1063:
1057:
1052:
1051:
1048:
1047:
1044:
1043:
1038:
1033:
1028:
1023:
1018:
1013:
1008:
1003:
998:
996:Robin Hood tax
993:
988:
980:
975:
969:
964:
963:
960:
959:
956:
955:
950:
945:
940:
938:Excess profits
935:
930:
929:
928:
923:
918:
909:
904:
890:
885:
880:
875:
870:
865:
860:
855:
850:
845:
840:
835:
830:
825:
823:Gross receipts
820:
815:
810:
805:
804:
803:
798:
793:
788:
783:
778:
773:
763:
762:
761:
756:
751:
746:
741:
736:
731:
721:
716:
715:
714:
709:
704:
699:
694:
689:
684:
674:
673:
672:
662:
661:
660:
655:
650:
640:
635:
630:
625:
619:
614:
613:
610:
609:
604:
603:
602:
601:
596:
591:
586:
581:
576:
574:Offshore Leaks
571:
566:
561:
560:
559:
554:
539:
538:
537:Major examples
534:
533:
532:
531:
526:
521:
516:
511:
505:
500:
492:
491:
487:
486:
485:
484:
479:
474:
472:Dutch Sandwich
469:
464:
458:
453:
445:
444:
440:
439:
438:
437:
432:
427:
422:
417:
412:
410:Tax resistance
407:
402:
401:
400:
387:
386:
380:
375:
374:
371:
370:
367:
366:
361:
356:
351:
346:
341:
336:
331:
326:
321:
316:
314:Taxable income
311:
309:Tax assessment
306:
301:
295:
290:
289:
286:
285:
280:
279:
278:
277:
272:
267:
262:
257:
249:
248:
244:
243:
242:
241:
236:
231:
226:
221:
216:
211:
203:
202:
201:General Theory
196:
191:
190:
187:
186:
183:
182:
177:
172:
170:Representation
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
117:
112:
107:
102:
97:
92:
91:
90:
80:
75:
70:
65:
60:
54:
49:
48:
45:
44:
37:
36:
28:
27:
21:
20:
13:
10:
9:
6:
4:
3:
2:
2124:
2113:
2110:
2108:
2105:
2103:
2100:
2099:
2097:
2083:
2079:
2075:
2071:
2067:
2063:
2062:Energy Policy
2059:
2052:
2049:
2044:
2040:
2036:
2032:
2028:
2024:
2020:
2013:
2010:
2005:
1999:
1991:
1987:
1983:
1976:
1973:
1969:. 2023-05-11.
1968:
1964:
1958:
1955:
1951:. 2024-03-07.
1950:
1946:
1940:
1937:
1932:
1926:
1923:
1918:
1914:
1910:
1906:
1902:
1898:
1894:
1887:
1884:
1880:
1874:
1869:
1864:
1860:
1856:
1852:
1848:
1841:
1838:
1833:
1829:
1824:
1819:
1815:
1811:
1807:
1803:
1799:
1792:
1789:
1785:
1779:
1775:
1771:
1765:
1763:
1761:
1759:
1755:
1748:
1744:
1741:
1739:
1736:
1734:
1731:
1730:
1726:
1724:
1722:
1718:
1714:
1710:
1706:
1702:
1697:
1694:
1691:generated by
1690:
1689:surplus value
1686:
1682:
1670:
1665:
1663:
1658:
1656:
1651:
1650:
1648:
1647:
1642:
1632:
1630:
1625:
1620:
1619:
1618:
1617:
1606:
1603:
1601:
1600:United States
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1371:
1368:
1366:
1363:
1361:
1358:
1356:
1353:
1351:
1348:
1346:
1343:
1341:
1338:
1337:
1336:
1335:
1330:
1325:
1322:
1320:
1317:
1315:
1312:
1311:
1310:
1309:
1306:All Countries
1304:
1299:
1294:
1293:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1268:
1266:
1263:
1261:
1260:Tolerance tax
1258:
1256:
1253:
1251:
1248:
1246:
1243:
1241:
1238:
1236:
1233:
1231:
1228:
1226:
1223:
1222:
1219:
1214:
1213:
1201:
1198:
1195:
1192:
1189:
1186:
1183:
1180:
1177:
1174:
1173:
1172:
1171:
1166:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1141:
1138:
1136:
1133:
1132:
1131:
1130:
1125:
1117:
1116:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1082:
1079:
1077:
1074:
1073:
1072:
1069:
1067:
1064:
1062:
1059:
1058:
1055:
1050:
1049:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
989:
986:
981:
979:
976:
974:
971:
970:
967:
966:International
962:
961:
954:
951:
949:
946:
944:
941:
939:
936:
934:
931:
927:
924:
922:
919:
917:
913:
910:
908:
905:
903:
900:
899:
898:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
869:
868:Resource rent
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
816:
814:
811:
809:
806:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
777:
774:
772:
769:
768:
767:
764:
760:
757:
755:
752:
750:
747:
745:
742:
740:
737:
735:
732:
730:
727:
726:
725:
722:
720:
717:
713:
710:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
683:
680:
679:
678:
675:
671:
668:
667:
666:
665:Capital gains
663:
659:
656:
654:
651:
649:
646:
645:
644:
641:
639:
636:
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584:Panama Papers
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451:Tax inversion
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393:Tax avoidance
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377:Noncompliance
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365:
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354:Tax collector
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334:Tax residence
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304:Revenue stamp
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140:Tax incentive
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135:Tax advantage
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95:Tax threshold
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42:fiscal policy
40:An aspect of
39:
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26:
22:
18:
17:
2065:
2061:
2051:
2026:
2022:
2012:
1985:
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1966:
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1948:
1939:
1925:
1900:
1896:
1886:
1850:
1840:
1805:
1801:
1791:
1773:
1708:
1698:
1680:
1678:
1560:South Africa
1155:Joel Slemrod
867:
828:Hypothecated
796:Sugary drink
670:Expatriation
549:
467:Double Irish
430:Black market
275:Proportional
224:Laffer curve
209:Price effect
2029:: 141–150.
1868:10419/89624
1823:10419/47338
1743:Mineral tax
1717:wind energy
1705:aquaculture
1575:Switzerland
1540:Philippines
1515:New Zealand
1510:Netherlands
1150:Ronen Palan
893:User charge
712:Value-added
677:Consumption
589:Swiss Leaks
477:Single Malt
415:Tax shelter
405:Tax evasion
364:Tax farming
349:Tax shelter
265:Progressive
229:Optimal tax
130:Tax amnesty
125:Tax holiday
83:Tax bracket
68:Tax revenue
2112:Tax reform
2096:Categories
1749:References
1721:hydropower
1485:Kazakhstan
1370:Bangladesh
1365:Azerbaijan
1298:By country
1255:Temple tax
1225:Church tax
1108:ATA Carnet
1093:Free trade
1088:Tariff war
1016:Tax treaty
902:Congestion
843:Land value
734:Eco-tariff
702:Television
658:Solidarity
638:Ad valorem
498:Tax havens
329:Tax shield
324:Tax refund
292:Collection
270:Regressive
145:Tax reform
2082:0301-4215
2043:0964-5691
1998:cite news
1990:DLA Piper
1917:0004-9018
1832:1941-1340
1565:Sri Lanka
1530:Palestine
1490:Lithuania
1455:Indonesia
1440:Hong Kong
1360:Australia
1350:Argentina
1218:Religious
1006:Spahn tax
1001:Tobin tax
858:Pigouvian
776:Cigarette
749:Severance
682:Departure
490:Locations
443:Corporate
425:Smuggling
193:Economics
115:Tax shift
110:Deduction
100:Exemption
2102:Georgism
1986:Insights
1733:Georgism
1727:See also
1585:Tanzania
1550:Portugal
1525:Pakistan
1405:Colombia
1385:Bulgaria
1250:Leibzoll
1127:Academic
1120:Research
943:Windfall
883:Turnover
863:Property
813:Georgist
759:Stumpage
754:Steering
739:Landfill
719:Dividend
643:Aviation
633:Per unit
628:Indirect
319:Tax lien
255:Tax rate
234:Theories
88:Flat tax
51:Policies
25:Taxation
1605:Uruguay
1505:Namibia
1500:Morocco
1465:Ireland
1445:Iceland
1430:Germany
1420:Finland
1415:Denmark
1410:Croatia
1355:Armenia
1345:Algeria
1340:Albania
987:(CCCTB)
853:Payroll
808:General
801:Tobacco
771:Alcohol
707:Tourist
653:Landing
385:General
120:Tax cut
78:Tax law
2080:
2041:
1915:
1875:
1830:
1780:
1580:Taiwan
1570:Sweden
1555:Russia
1545:Poland
1520:Norway
1470:Israel
1435:Greece
1425:France
1395:Canada
1380:Brazil
1375:Bhutan
1270:Kharaj
1178:(ITEP)
1081:Export
1076:Import
1071:Tariff
1061:Custom
953:Wealth
878:Surtax
873:Single
848:Luxury
833:Income
766:Excise
729:Carbon
623:Direct
510:(OFCs)
463:(BEPS)
175:Unions
105:Credit
1685:rents
1495:Malta
1480:Japan
1475:Italy
1450:India
1400:China
1285:Zakat
1280:Nisab
1275:Khums
1265:Jizya
1240:Tithe
1235:Teind
1196:(TJN)
1182:Oxfam
1054:Trade
697:Stamp
692:Sales
687:Hotel
616:Types
2078:ISSN
2039:ISSN
2004:link
1913:ISSN
1873:ISBN
1828:ISSN
1778:ISBN
1709:i.e.
1535:Peru
1460:Iran
1202:(US)
1190:(US)
1184:(UK)
1066:Duty
921:Toll
916:GNSS
912:Road
907:Fuel
818:Gift
786:Meat
482:CAIA
260:Flat
2070:doi
2031:doi
2027:163
1905:doi
1863:hdl
1855:doi
1818:hdl
1810:doi
1390:BVI
897:fee
888:Use
791:Sin
781:Fat
2098::
2076:.
2066:38
2064:.
2060:.
2037:.
2025:.
2021:.
2000:}}
1996:{{
1988:.
1984:.
1965:.
1947:.
1911:.
1901:43
1899:.
1895:.
1871:,
1861:,
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1826:.
1816:.
1804:.
1800:.
1772:,
1757:^
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1711:,
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2006:)
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1919:.
1907::
1865::
1857::
1834:.
1820::
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