Kimberly A. Clausing



A Price-Based Royalty Tax?

ICTD Working Paper 41

This paper considers the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. In light of the literature on natural resources taxation, the case for a price-based royalty is appealing. A price-based...

1 October 2015