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- W2146315036 abstract "I explain my disagreement with Professor Lund regarding the non-neutrality of the proposed Resource Super Profits Tax. I find that, when assets are sold by a firm to another firm or when an exit decision is made between shutting down or selling the project, that distortions from the Resource Super Profits Tax occur. Previous analysis of cash flow taxes did not analyse the effects of assets sales under uncertainty." @default.
- W2146315036 created "2016-06-24" @default.
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- W2146315036 date "2011-09-01" @default.
- W2146315036 modified "2023-09-25" @default.
- W2146315036 title "Non-Neutrality of the Proposed Resource Super Profits Tax" @default.
- W2146315036 cites W1523387540 @default.
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- W2146315036 doi "https://doi.org/10.1111/j.1467-8462.2011.00643.x" @default.
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