On ad valorem taxation of nonrenewable resource production

1997 ◽  
Vol 19 (3) ◽  
pp. 221-239 ◽  
Author(s):  
John Rowse
Keyword(s):  
Nonrenewable Resource ◽  
Ad Valorem

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

2020 ◽  
Vol 26 (6) ◽  
pp. 1297-1314
Author(s):  
T.A. Loginova
Keyword(s):  
Krasnoyarsk Krai ◽  
Tax Rates ◽  
Russian Regions ◽  
Rent Extraction ◽  
Effective Tax Rate ◽  
Mineral Extraction ◽  
Tax Rate ◽  
Significant Differentiation ◽  
The Russian Federation ◽  
Ad Valorem

Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components. Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation. Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration. Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.

The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation

2020 ◽  
Vol 47 (1) ◽  
pp. 75-85
Author(s):  
William H. Black
Keyword(s):  
20Th Century ◽  
Unintended Consequences ◽  
Tax Structure ◽  
Ad Valorem Tax ◽  
Timber Industry ◽  
Mill Operator ◽  
Clear Cutting ◽  
Environmentally Sensitive ◽  
Land Holdings ◽  
Ad Valorem

ABSTRACT This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran Batson, an entrepreneur and lumber mill operator, whose history illustrates the adverse consequences of the Mississippi ad valorem tax as it inspired extensive clear-cutting of forests and resulting devastation. Fortunately, the Mississippi tax structure has subsequently changed to a more favorable approach, and in the last several years of his life, Ran Batson learned the benefits possible from managing his land holdings in a more environmentally sensitive manner.

ON THE INCIDENCE OF AD VALOREM SEVERANCE TAXES

1985 ◽  
Vol 38 (2) ◽  
pp. 241-245
Author(s):  
EDWARD L. RANCK
Keyword(s):  
Ad Valorem

scholarly journals A review on allotropes of carbon and natural filler-reinforced thermomechanical properties of upgraded epoxy hybrid composite

2021 ◽  
Vol 60 (1) ◽  
pp. 237-275
Author(s):  
Krushna Gouda ◽  
Sumit Bhowmik ◽  
Biplab Das
Keyword(s):  
Hybrid Composite ◽  
Low Cost ◽  
Extraction Process ◽  
Thermomechanical Properties ◽  
Neat Epoxy ◽  
Inorganic Filler ◽  
Nonrenewable Resource ◽  
High Performing ◽  
Thermosetting Polymers ◽  
Natural Filler

Abstract The scarcity of nonrenewable resource motivated inclination towards the environmental-friendly novel materials and development of waste natural filler-based hybrid composite is encouraged to fulfill the material demand. Epoxy resins-based composites are high-performing thermosetting polymers and have outstanding blending properties, good machinability, and low cost. Due to these advantages, thermoset plastic is largely used in a broad range of engineering applications; however, thermomechanical properties of neat epoxy are low. Thus, to enhance the thermomechanical properties of epoxy, it is interfaced materials such as graphite, graphene nanoplatelet, boron, carbon fiber, aluminium, silver, etc. Among various substances, graphene has been deliberated as an acceptable novel filler because of its exceptional properties. In addition to inorganic filler inclusion, natural filler/fiber like hemp, sisal, flax, bamboo, jute, etc. can be utilized in a higher percentage as biodegradable material. The present article assisted to improve thermomechanical properties of neat epoxy. This work identifies and addresses (i) processes used for graphene modification; (ii) treatment utilized for enhancing the binding properties of natural filler; (iii) various natural filler extraction process employed; (iv) neat epoxy modification; and (v) influence of different dimensions of fillers.

scholarly journals Equivalence between fixed fee and ad valorem profit royalty

2021 ◽  
Author(s):  
Stefano Colombo ◽  
Siyu Ma ◽  
Debapriya Sen ◽  
Yair Tauman
Keyword(s):  
Fixed Fee ◽  
Ad Valorem
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