Specific or Ad Valorem? A Theory of Casino Taxation

2014 ◽  
Vol 20 (1) ◽  
pp. 107-122 ◽  
Author(s):  
Kahlil S. Philander
Keyword(s):  
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.

THE SINGLE ASSESSOR vs. THE BOARD OF ASSESSORS IN ADMINISTERING AD VALOREM TAXES

1929 ◽  
Vol 14 (7) ◽  
pp. 195-198
Author(s):  
Arthur F. Potter
Keyword(s):  
Ad Valorem Taxes ◽  
Ad Valorem

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 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

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

The Effects of Ad Valorem and Specific Taxes on Prices: Comment

1967 ◽  
Vol 81 (1) ◽  
pp. 158
Author(s):  
Alice John Vandermeulen
Keyword(s):  
Ad Valorem

Ad valorem tariff and spatial equilibrium models

2012 ◽  
Vol 45 (23) ◽  
pp. 3378-3386 ◽  
Author(s):  
Stephen Devadoss
Keyword(s):  
Spatial Equilibrium ◽  
Equilibrium Models ◽  
Ad Valorem Tariff ◽  
Ad Valorem
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