@article{Boadway:273692,
      recid = {273692},
      author = {Boadway, Robin and Keen, Michael},
      title = {Theoretical Perspectives on Resource Tax Design},
      address = {2009-01},
      number = {2110-2018-4332},
      series = {Working Paper No. 1206},
      pages = {70},
      year = {2009},
      abstract = {The importance and complexity of petroleum and hard  minerals operations is matched by the importance and  complexity of finding effective ways to tax them. Many of  these challenges arise in other activities too  (exhaustibility of deposits being the main exception), but  they take such extreme form in relation to resources as to  have led to a proliferation of creative instruments and  analytical methods. This paper reviews the challenges for  tax policy in dealing with the resource sector, the  principal instruments used, and some of the central design  issues.},
      url = {http://ageconsearch.umn.edu/record/273692},
      doi = {https://doi.org/10.22004/ag.econ.273692},
}