For example, if the tax system impinges upon the marginal resource, it will make the after-tax rent negative and another resource deposit will become the marginal one. Much of our later analysis will consider precisely the issue of how the taxanbsp;...
|Title||:||The Taxation of Natural Resources|
|Author||:||Robin W. Boadway, Frank Flatters|
|Publisher||:||World Bank Publications - 1993|