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dc.contributor.authorRobson, Alex
dc.contributor.authorErgas, Henry
dc.date.accessioned2017-05-03T15:46:05Z
dc.date.available2017-05-03T15:46:05Z
dc.date.issued2012
dc.date.modified2013-07-02T23:33:10Z
dc.identifier.issn14400405
dc.identifier.urihttp://hdl.handle.net/10072/52187
dc.description.abstractThe Minerals Resources Rent Tax (MRRT) is intended to tax the rents properly attributed to minerals at the time and place of their extraction (ie at the mouth of the mine). However, mining operations involve a degree of vertical integration that in some cases extends from mine to port. We examine the approach adopted in the MRRT to allocating the resulting revenues as between the taxing point and the downstream operations and show that it both lacks economic rationale and is likely to distort build/buy decisions.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent513506 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherCCH Australia
dc.publisher.placeAustralia
dc.publisher.urihttp://www.buseco.monash.edu.au/blt/jat/
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom183
dc.relation.ispartofpageto206
dc.relation.ispartofissue2
dc.relation.ispartofjournalJournal of Australian Taxation
dc.relation.ispartofvolume14
dc.rights.retentionY
dc.subject.fieldofresearchPublic Economics- Taxation and Revenue
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode140215
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleRevenue Allocation Under the MRRT: Economic Aspects
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.rights.copyright© 2012 Journal of Australian Taxation. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2012
gro.hasfulltextFull Text
gro.griffith.authorRobson, Alex


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