Series: IMF Working Papers
Author(s): James Smith
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 06 December 2012
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...