Modelling the Excess Burden of Royalties
نویسندگان
چکیده
منابع مشابه
Have Mining Royalties Been Beneficial to Australia?
The ‘Henry tax review’, Australia’s Future Tax System (2010), recommended that royalties be abolished and replaced by a resource rent tax. Regarding abolition, AFTS drew on KPMG Econtech (2010a), a report commissioned by Treasury to investigate the efficiencies of a wide range of Australian taxes, using MM900, a proprietary CGE model. That report estimated that the average excess burden (AEB) o...
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