Neutrality of the Resource Super Profits Tax
Neutrality of the Resource Super Profits Tax
About this item
Full title
Author / Creator
Publisher
Melbourne, Australia: Blackwell Publishing Asia
Journal title
Language
English
Formats
Publication information
Publisher
Melbourne, Australia: Blackwell Publishing Asia
Subjects
More information
Scope and Contents
Contents
A report by Hausman claims that the Resource Super Profits Tax proposed in Australia in May 2010 was distortionary because it did not allow deductions when companies exercise real options. This article shows that standard financial theory leads to other conclusions and discusses some other points made by Hausman. The proposed tax system did not nec...
Alternative Titles
Full title
Neutrality of the Resource Super Profits Tax
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_istex_primary_ark_67375_WNG_Q2R2WP36_7
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_istex_primary_ark_67375_WNG_Q2R2WP36_7
Other Identifiers
ISSN
0004-9018
E-ISSN
1467-8462
DOI
10.1111/j.1467-8462.2011.00645.x
