Ressourcerente – skattemodeller


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Ressourcerente – skattemodeller

Show simple item record Lund, Lars en_US 2009-02-04T10:27:43Z 2009-02-04T10:27:43Z 2007-03-19T00:00:00Z en_US
dc.description.abstract Resource rents and models for taxation of these rents. Some references to the situation for Greenland. After a general introduction to the concept of rents the risk of distortion by double taxation of the normal capital income to investment is explained. Cash flow taxation or deduction in the tax base of investment times the risk free interest rate can be used to avoid this double taxation. Among other instruments to secure a part of rents for the public sector are direct participation and selling rights to exploit the resources by auction. The greater part of the paper is about taxation of rents in fisheries. The regulation is assumed to be based on professional advising and individual transferable quotas. Duties on the quota or a general cost increasing tariff, e. g. on fuel, are administratively simple models for taxation. Cost increasing indirect taxation has the good quality of incentive compatibility, as it supports the effort reducing aim of regulation. A concrete example illustrates a possible taxation of the prawn/shrimp fishery combining a duty on the quota with a tariff levied on the catch. Some comment are given on a recent report on the shrimp fishery (2005), and it is criticised for highlighting the theoretical qualities of Greenland’s fisheries policy, but neglecting the regulation and also to which extent incomes derived from quotas end up as income for Greenlandic households. en_US
dc.format.extent 22 s. en_US
dc.language dan en_US
dc.relation.ispartofseries Working paper;2007-001 en_US
dc.subject.other nationaløkonomi en_US
dc.subject.other ressourcerenter en_US
dc.subject.other skatter en_US
dc.subject.other grønland en_US
dc.title Ressourcerente – skattemodeller en_US
dc.type wp en_US
dc.accessionstatus modt07mar19 mielmo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Nationaløkonomi en_US
dc.contributor.departmentshort ECON en_US
dc.contributor.departmentuk Økonomisk Institut en_US
dc.contributor.departmentukshort ECON en_US
dc.idnumber x656545959 en_US København en_US
dc.publisher.year 2007 en_US
dc.title.subtitle Med særligt henblik på grønlandske forhold en_US

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