Resource rent tax

A resource rent tax is a tax on the rents gained on the exploitation of a resource.^[1]^[2]^[3] 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 (which includes rewards to capital).^[1] 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.^[1]

Resource rent taxes are particularly prevalent in mining and petroleum industries.^[1] Australia's Minerals Resource Rent Tax covers rents in the mining industry.^[4] Norway introduced a resource rent tax on aquaculture (i.e., salmon and trout farming) in 2023,^[5] and resource rent tax on onshore wind energy effective January 1, 2024.^[6]^[7]^[8] In Iceland, a resource rent tax has been placed on fishing industry profits.^[9] In Switzerland, there is a resource rent tax on hydropower.^[10]

References

^ ^a ^b ^c ^d "Resource rent taxes", The Taxation of Petroleum and Minerals, International Monetary Fund, 2010, ISBN 978-0-415-78138-1
^ Lund, Diderik (2009). "Rent Taxation for Nonrenewable Resources". Annual Review of Resource Economics. 1 (1): 287–308. doi:10.1146/annurev.resource.050708.144216. hdl:10419/47338. ISSN 1941-1340.
^ Boadway, Robin; Keen, Michael (2015), "Rent taxes and royalties in designing fiscal regimes for nonrenewable resources", Handbook on the Economics of Natural Resources, Edward Elgar Publishing, pp. 97–139, doi:10.4337/9780857937568.00011, hdl:10419/89624, ISBN 978-0-85793-756-8
^ Garnaut, Ross (2010). "Principles and Practice of Resource Rent Taxation". Australian Economic Review. 43 (4): 347–356. doi:10.1111/j.1467-8462.2010.00616.x. ISSN 0004-9018.
^ "Norway government lowers fish farm resource tax proposal to 35%". Reuters. March 28, 2023.
^ "How Wind Power and Indigenous Rights Clashed in Norway". Bloomberg News. 2024-03-07.
^ "Norway Delays Plan for Onshore Wind Tax After Industry Outcry". Bloomberg News. 2023-05-11.
^ Helge Neraal, Fredrik Verling, Ingrid Elise Ruud, Johan Eikrem (April 2024). "New wind in the sails for onshore wind power in Norway?". Insights. DLA Piper.{{cite news}}: CS1 maint: multiple names: authors list (link)
^ Gunnlaugsson, Stefan B.; Kristofersson, Dadi; Agnarsson, Sveinn (2018). "Fishing for a fee: Resource rent taxation in Iceland's fisheries". Ocean & Coastal Management. 163: 141–150. doi:10.1016/j.ocecoaman.2018.06.001. ISSN 0964-5691.
^ Banfi, Silvia; Filippini, Massimo (2010). "Resource rent taxation and benchmarking—A new perspective for the Swiss hydropower sector". Energy Policy. 38 (5): 2302–2308. doi:10.1016/j.enpol.2009.12.017. ISSN 0301-4215.

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[:0-1] "Resource rent taxes", The Taxation of Petroleum and Minerals, International Monetary Fund, 2010, ISBN 978-0-415-78138-1

[2] Lund, Diderik (2009). "Rent Taxation for Nonrenewable Resources". Annual Review of Resource Economics. 1 (1): 287–308. doi:10.1146/annurev.resource.050708.144216. hdl:10419/47338. ISSN 1941-1340.

[3] Boadway, Robin; Keen, Michael (2015), "Rent taxes and royalties in designing fiscal regimes for nonrenewable resources", Handbook on the Economics of Natural Resources, Edward Elgar Publishing, pp. 97–139, doi:10.4337/9780857937568.00011, hdl:10419/89624, ISBN 978-0-85793-756-8

[4] Garnaut, Ross (2010). "Principles and Practice of Resource Rent Taxation". Australian Economic Review. 43 (4): 347–356. doi:10.1111/j.1467-8462.2010.00616.x. ISSN 0004-9018.

[5] "Norway government lowers fish farm resource tax proposal to 35%". Reuters. March 28, 2023.

[6] "How Wind Power and Indigenous Rights Clashed in Norway". Bloomberg News. 2024-03-07.

[7] "Norway Delays Plan for Onshore Wind Tax After Industry Outcry". Bloomberg News. 2023-05-11.

[8] Helge Neraal, Fredrik Verling, Ingrid Elise Ruud, Johan Eikrem (April 2024). "New wind in the sails for onshore wind power in Norway?". Insights. DLA Piper.{{cite news}}: CS1 maint: multiple names: authors list (link)

[9] Gunnlaugsson, Stefan B.; Kristofersson, Dadi; Agnarsson, Sveinn (2018). "Fishing for a fee: Resource rent taxation in Iceland's fisheries". Ocean & Coastal Management. 163: 141–150. doi:10.1016/j.ocecoaman.2018.06.001. ISSN 0964-5691.

[10] Banfi, Silvia; Filippini, Massimo (2010). "Resource rent taxation and benchmarking—A new perspective for the Swiss hydropower sector". Energy Policy. 38 (5): 2302–2308. doi:10.1016/j.enpol.2009.12.017. ISSN 0301-4215.

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See also

References