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Issues in Extractive Resource Taxation

Issues in Extractive Resource Taxation »

Source: Issues in Extractive Resource Taxation : A Review of Research Methods and Models

Volume/Issue: 2012/287

Series: IMF Working Papers

Author(s): James Smith

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2012

ISBN: 9781475573466

Keywords: extractive resources, fiscal regimes, tax instruments, fiscal regime, Business Taxes and Subsidies, Mining, Extraction, and Refining: Hydrocarbon Fuels, Mining, Extraction

This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a compre...

Issues in Extractive Resource Taxation
			: A Review of Research Methods and Models

Issues in Extractive Resource Taxation : A Review of Research Methods and Models »

Volume/Issue: 2012/287

Series: IMF Working Papers

Author(s): James Smith

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2012

DOI: http://dx.doi.org/10.5089/9781475573466.001

ISBN: 9781475573466

Keywords: extractive resources, fiscal regimes, tax instruments, fiscal regime, Business Taxes and Subsidies, Mining, Extraction, and Refining: Hydrocarbon Fuels, Mining, Extraction

This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a compre...

Fiscal Analysis of Resource Industries

Fiscal Analysis of Resource Industries »

Source: Fiscal Analysis of Resource Industries : (FARI Methodology)

Volume: 2016

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

Modeling the Impact of Taxes on Petroleum Exploration and Development

Modeling the Impact of Taxes on Petroleum Exploration and Development »

Source: Modeling the Impact of Taxes on Petroleum Exploration and Development

Volume/Issue: 2012/278

Series: IMF Working Papers

Author(s): James Smith

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 November 2012

ISBN: 9781557754455

Keywords: petroleum exploration, distortions, fiscal regimes, fiscal regime, tax rates, marginal tax rates, Business Taxes and Subsidies, Mining, Extraction, and Refining: Hydrocarbon Fuels

We present a simple model of petroleum exploration and development that can be applied to study the performance of alternative tax systems and identify potential distortions. Although the model is a highly simplifi...

Fiscal Analysis of Resource Industries
			: (FARI Methodology)

Fiscal Analysis of Resource Industries : (FARI Methodology) »

Volume: 16

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

DOI: http://dx.doi.org/10.5089/9781513575117.005

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

Modeling the Impact of Taxes on Petroleum Exploration and Development

Modeling the Impact of Taxes on Petroleum Exploration and Development »

Volume/Issue: 2012/278

Series: IMF Working Papers

Author(s): James Smith

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 November 2012

DOI: http://dx.doi.org/10.5089/9781557754455.001

ISBN: 9781557754455

Keywords: petroleum exploration, distortions, fiscal regimes, fiscal regime, tax rates, marginal tax rates, Business Taxes and Subsidies, Mining, Extraction, and Refining: Hydrocarbon Fuels

We present a simple model of petroleum exploration and development that can be applied to study the performance of alternative tax systems and identify potential distortions. Although the model is a highly simplifi...