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Effect of tax laws on mineral exploration in Canada

Resources Policy

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Abstract

Changes since 1972 in Canadian federal and provincial tax laws have eliminated many of the prior tax incentives offered to the mining industry. These changes provide an opportunity to study the effect of tax laws on a country's mineral resource development by comparing trends in mineral exploration in various provinces with adjoining regions, and by comparing these results with firm behaviour that would be expected from microeconomic analysis. Mineral producers have sought higher, more stable returns, resulting in shifts of exploration into political regions with more favourable and less changeable tax policies. Future supplies of mineral raw materials from a political region are dependent on current exploration effort, which is in turn influenced by the region's tax laws. ?? 1977.

Additional Publication Details

Publication type:
Article
Publication Subtype:
Journal Article
Title:
Effect of tax laws on mineral exploration in Canada
Series title:
Resources Policy
Volume
3
Issue:
2
Year Published:
1977
Language:
English
Larger Work Type:
Article
Larger Work Subtype:
Journal Article
Larger Work Title:
Resources Policy
First page:
96
Last page:
107
Number of Pages:
12