The Taxation of Exhaustible Resources
比较了单位税、产量税、财产税和暴利税对不可再生资源的效率与公平影响，发现产量税效率最高，暴利税若基价接近开采成本则更优，且税负主要由所有者承担。
The efficiency and equity effects of unit, yield, property, and windfall profits taxes upon nonrenewable resources are compared. The yield tax is the most efficient, and unit and property taxes are the least efficient of current taxes. If the base price of the windfall profits tax is set close to extraction cost, the windfall profits tax can be even more efficient than the yield tax. All the tax burdens fall primarily upon owners. In fact, with the property and windfall profits taxes, consumers can even be made better off.