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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...