Brown Tax

Brown Tax is a theoretical framework in resource rent taxation that specifically models the differential tax burden on non-renewable resource extraction under conditions of decreasing elasticity of supply, distinguishing it from other fiscal regimes by its focus on intertemporal rent capture and extraction-path dependency.

3

Publications

68

Citations

6

Authors

5

Institutions

Publications per year

2017–2026

0

Authors

6

  1. JP
    Jonathan Pincus

    The University of Adelaide, Australia

    1 publications · 36 citations

    1

    h-index

  2. JQ
    John Quiggin

    The University of Queensland, Australia

    1 publications · 12 citations

    1

    h-index

  3. MH
    Mark Harrison

    Australian Federal Police, Australia

    1 publications · 36 citations

    1

    h-index

  4. HE
    Henry Ergas

    University of Wollongong, Australia

    1 publications · 36 citations

    1

    h-index

  5. LH
    Lindsay Hogan

    Australian Bureau of Agricultural and Resource Economics, Australia

    1 publications · 20 citations

    1

    h-index

1–5 of 6

Venues

  1. 2

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  2. Australian Journal of Agricultural and Resource Economics

    AJARE · 1 publications · 20 citations

    1

    h-index

1–2