Rational host country use of a severance tax |
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| Authors: | John McDermott |
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| Institution: | Department of Economics, University of South Carolina, Columbia, South Carolina 29208, USA |
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| Abstract: | This paper addresses the basic question: How should a host country use a constant severance tax to control a foreign-owned mining firm? The basic rule is derived, and comparative static analysis is performed to show the effects of price, cost, and interest changes on the optimal tax policy. |
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