One of the tasks of fisheries management and economic policy in general is to encourage the expansion of such rents (Anderson, Arnason and Libecap, 2010). If the rent is completely removed by taxation, there are no more incentives to expand it. This means that the rebuilding of fish stocks is not in the interest of the fishers and must be implemented by command-and-control measures. Rather, the fisheries resource rent tax should be set at a rate where its marginal excess burden is no higher than for other taxes.