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Regulation and Tax in Space, authored by a tax attorney with first-hand knowledge of the aerospace issues involved, is the first book to delve deep into the yet-to-be-resolved practicalities of taxation of resources mined in space. By international consensus, space is considered as a commons for all humanity. Now, however, as space activities and technologies are chiefly focused on commercial interests in extraterrestrial mineral resources, the mechanisms for allocating space mining resources must be sketched out to balance the efficient use of resources with a fair and stable tax system.
What’s in this book:
Arguing that the space mining industry should be regulated in a way that will ensure an attractive investment climate for space entrepreneurs and the existence of a stable fiscal regime that will finance the costs of conservation and utilization of space resources, the author advocates for an international royalty system to help achieve industry goals, such as efficiency, administrative convenience, and sustainability. The book explores the following aspects of the topic:
* assignment of ownership rights to space resources
* the risk–tax revenue trade-off between space mining industries and governments
* distributional pressures to offset competition for resource profits
* uniform collection of royalties
* intergenerational equity and a space property rights system
* determining jurisdictional boundaries associated with commercial space mining projects
* allocation of external costs such as pollution, environmental degradation, and the clean-up of debris
* liability risks of companies and the launching state.
Preface
Acknowledgments
Introduction
Exploitation: Allocating Resources from Outer Space
Introduction
Exploring an Exploitation Mechanism for an Optimal Yield
Tilting Between Community Rights and Open Access
Approaches to Externality Problems in “Nonterritorial” Arenas
Policy Instruments for Eliminating the Tragedy of the Commons and Externalities
Measures for Diverting Resource Shares from Space under the Most Efficient Resource Regulatory Regime, Such as Property Rights
Conclusion
Policy and Key Objective Considerations for Designing a Competitive Space Mining Tax Regime
Introduction
Should the Tax Principle in Space Mining Be Based on the Concept of the “Common Heritage of Mankind”?
The Need for Ensuring an International Legal Framework as Part of the Risk-Tax Revenue Trade-Off Between the Emerging Mining Industries and Governments
The Particularity of Tax Considerations Concerning Turning the “Global Commons” into a Future Hub for Multinationals
Additional Tax Policy Considerations
Conclusion
The Role of a Space Resource Royalty Tax in Shaping an Overall Tax Regime
Introduction
Pros and Cons for Imposing an International Space Mining Royalty Regime
Types of Royalties
Comparing and Critiquing Objectives of Royalty Types
Royalties as International Profit-Sharing Tools in the Race to Tax the Treasures of Mankind
Conclusion
Conclusion