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采掘业部门的单一税收

ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic) Pub Date : 2015-05-01 DOI:10.2139/SSRN.2634008
Erika Siu, S. Picciotto, J. Mintz, A. Sawyerr
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引用次数: 7

摘要

统一的税收;规定的分摊;结合报告;采掘业;自然资源税;版税;美国州企业所得税制度;加拿大省级企业所得税制度。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Unitary Taxation in the Extractive Industry Sector
unitary taxation; formulary apportionment; combined reporting; extractive industries; natural resource taxation; royalties; US state corporate income tax system; Canada provincial corporate income tax system.
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来源期刊
ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic)
ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic)
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