Quantitative analysis of the taxation of uranium mines in Australia and Canada

Journal Article · Sun Jan 01 04:00:00 EST 1984 · Mater. Soc.; (United States)

OSTI ID:5051291

Barnett, D W ^[1]; Anderson, D L

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1. Macquarie Univ., North Ryde, Australia

The degree of neutrality of a tax policy is a gauge of how willing a government is to share in the risk of mineral development. This paper analyzes the practical characteristics of the uranium taxation policies of the Northern Territory in Australia and Saskatchewan in Canada. It superimposes these two policies on a large Australian uranium mine, based on the Ranger mine, and on a slightly larger Canadian mine, based on the Key Lake mine. The analysis focuses on the impact on the net-present-value of the producers' returns, the sharing of economic rent between the arms of government and the producer, and on the apparent neutrality of the tax policies. 24 references, 6 figures.

• OSTI ID: 5051291
• Journal Information: Mater. Soc.; (United States), Journal Name: Mater. Soc.; (United States) Vol. 8:1; ISSN MSOCD
• Country of Publication: United States
• Language: English

Related Subjects

050300* -- Nuclear Fuels-- Mining-- (-1987)
051000 -- Nuclear Fuels-- Economic
Industrial
& Business Aspects
11 NUCLEAR FUEL CYCLE AND FUEL MATERIALS
29 ENERGY PLANNING, POLICY, AND ECONOMY
290600 -- Energy Planning & Policy-- Nuclear Energy
AUSTRALASIA
AUSTRALIA
CANADA
COMPARATIVE EVALUATIONS
ECONOMIC ANALYSIS
ECONOMICS
GOVERNMENT POLICIES
MINES
NORTH AMERICA
TAXES
UNDERGROUND FACILITIES
URANIUM MINES