英文文献：Have Mining Royalties Been Beneficial to Australia?-矿业使用费对澳大利亚有利吗?
英文文献作者：Jonathan Pincus,Henry Ergas
英文文献摘要：
The 'Henry tax review', Australia's Future Tax System (2010), recommended that royalties be abolished and replaced by a resource rent tax. Regarding abolition, AFTS drew on KPMG Econtech (2010a), a report commissioned by Treasury to investigate the efficiencies of a wide range of Australian taxes, using MM900, a proprietary CGE model. That report estimated that the average excess burden (AEB) of royalties and crude oil excise was 50 per cent, and the marginal excess burden was 70. This may have led some policy advisers and commentators to conclude that royalties, considered separately from the excise, are the most inefficient of all (non-corrective) imposts. We argue that the KPMG Econtech long run comparative static framework was inappropriate for policy purposes. By ignoring that mining is largely foreign owned, the model missed a large 'rectangle' of gain -which we calculate using a partial equilibrium model. Also, the modellers assumed stationary minerals prices, apparently those of 2004-05: the subsequent doubling of mineral prices halves the estimate of AEB. More fundamentally, the finding that royalties harm Australia implies that a rise in the terms of trade also harms Australia. Thus, KPMG Econtech overstated the excess burden of royalties; in fact, royalties are likely to have been beneficial.

《亨利税收评论》，澳大利亚的未来税收体系(2010年)，建议取消特许权使用费，代之以资源租赁税。关于取消征税，AFTS借鉴了毕马威经济技术公司(KPMG Econtech, 2010a)的报告，该报告是由财政部委托，使用MM900(一种专有的CGE模型)调查澳大利亚多种税收的效率。该报告估计，特许权使用费和原油货物税的平均超额负担为50%，边际超额负担为70。这可能导致一些政策顾问和评论人士得出结论，即特许权使用费与消费税分开考虑，是所有(非矫正)税中效率最低的一种。我们认为，毕马威经济技术长期比较静态的框架是不合适的政策目的。由于忽略了采矿业主要为外资所有这一事实，该模型错失了一个很大的“矩形”收益——我们使用部分均衡模型来计算这个收益。此外，建模者假设的是固定矿物价格，显然是2004-05年的价格:随后矿物价格翻倍，使AEB的估计减半。更重要的是，特许权使用费损害澳大利亚的发现意味着贸易条件的上升也损害了澳大利亚。因此，毕马威经济技术公司夸大了特许权使用费的超额负担;事实上，版税很可能从中受益。