Depletion Allowances

Depletion Allowances is a tax accounting mechanism classified under natural resource taxation that permits the deduction of a proportionate share of the cost of extinguishable natural resources from income, reflecting the exhaustion of capital in resource-producing activities.

7

Publications

246

Citations

17

Authors

9

Institutions

Publications per year

2017–2026

1

Authors

17

  1. MA
    Mu-Young Ahn

    Korea Institute of Fusion Energy, South Korea

    1 publications · 15 citations

    1

    h-index

  2. ZL
    Zhaoqing Liu

    Shanghai University, China

    1 publications · 17 citations

    1

    h-index

  3. SC
    Seungyon Cho

    Korea Institute of Fusion Energy, South Korea

    1 publications · 15 citations

    1

    h-index

  4. PO
    Petter Osmundsen

    University of Stavanger, Norway

    1 publications · 49 citations

    1

    h-index

  5. QG
    Qingyu Gao

    Chinese Academy of Sciences, China

    1 publications · 17 citations

    1

    h-index

1–5 of 17

Venues

  1. Fusion Engineering and Design

    1 publications · 15 citations

    1

    h-index

  2. Nuclear Science and Techniques

    NST · 1 publications · 17 citations

    1

    h-index

  3. Journal of Public Economics

    1 publications · 15 citations

    1

    h-index

  4. Natural Resources Research

    NRR · 1 publications · 16 citations

    1

    h-index

  5. Ecological Economics

    1 publications · 109 citations

    1

    h-index

1–5