Economic analysis of the government's recent mining tax proposals

Parmenter, Brian, Breckenridge, Amar and Gray, Stephen (2010) Economic analysis of the government's recent mining tax proposals. Economic Papers, 29 3: 279-291. doi:10.1111/j.1759-3441.2010.00080.x

Author Parmenter, Brian
Breckenridge, Amar
Gray, Stephen
Title Economic analysis of the government's recent mining tax proposals
Journal name Economic Papers   Check publisher's open access policy
ISSN 0812-0439
Publication date 2010-09
Year available 2010
Sub-type Article (original research)
DOI 10.1111/j.1759-3441.2010.00080.x
Volume 29
Issue 3
Start page 279
End page 291
Total pages 13
Place of publication Rosebery, NSW, Australia
Publisher Wiley-Blackwell for The Society
Collection year 2011
Language eng
Abstract We explain the mechanics of resource rent taxes, including the RSPT that was proposed by Kevin Rudd in May 2010. We discuss the key design flaw of the proposed RSPT as applied to new projects and the issues of retrospectivity associated with the RSPT proposal. We outline some deficiencies in the economic modelling on which the government relied in support of the RSPT and propose revised modelling to overcome the deficiencies. Finally, we review the revised mining-tax proposals announced by Prime Minister Gillard in July 2010.
Keyword Mining tax
CGE modelling
Government bonds
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ
Additional Notes Published online: 8 December, 2010.

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2011 Collection
UQ Business School Publications
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Created: Thu, 27 Jan 2011, 15:09:52 EST by Karen Morgan on behalf of UQ Business School