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Taxing Resource Rent
Author: Wayne Mayo

ISBN: 9780646596297
Format: Paperback
Number Of Pages: 340
Published: 1 August 2013
Country of Publication: AU
Dimensions (cm): 23.0 x 15.0
Taxing Resource Rent explains in simple terms how taxation can be imposed on high profits of mineral resource operations without affecting investment decisions. Much confusion and misinformation surrounded the Australian government's announcement in 2010 that it intended to impose a Resource Super Profits Tax (RSPT) on all mineral resource operations in Australia. It was to replace Australia's pre-existing traditional resource rent tax (RRT) on offshore petroleum projects but, in the event, a new RRT-style tax was applied to coal and iron ore projects. Misunderstanding and misconception are stripped away chapter by chapter in Taxing Resource Rent as Claude, minister responsible for taxation, is given a series of briefings by Hector, Claude's trusted tax policy advisor. Hector's briefings, which culminate in three practical design options for possible public consultation, show for example:
how investment decisions are not affected if high profits are taxed via government's sharing equally and immediately in negative and positive cash flow (cash flow taxation);
how advantages and disadvantages change as design changes from cash flow...

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