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The Taxation of Petroleum and Minerals
			: Principles, Problems and Practice

The Taxation of Petroleum and Minerals : Principles, Problems and Practice »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

DOI: http://dx.doi.org/10.5089/9780415781381.071

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil,...

Administering Fiscal Regimes for Extractive Industries
			: A Handbook

Administering Fiscal Regimes for Extractive Industries : A Handbook »

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

DOI: http://dx.doi.org/10.5089/9781475575170.071

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...

A comparative analysis of taxes and CO2 emissions from passenger cars in the Nordic countries

A comparative analysis of taxes and CO2 emissions from passenger cars in the Nordic countries »

Series: Nordic Council of Ministers

Author(s): Henrik Duer , Pernille Øvre Ritnagel , and Camilla Rosenhagen

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2011

ISBN: 9789289322164

Keywords: Nordic, Norden, Baltic, Baltics, CO2 Emissions, Passenger Cars, Registration Tax, Annual Circulation Tax, Company Car Schemes, CO2 Efficient Cars

The report discusses how economic instruments can be used to reduce CO2 emissions from passenger cars in the Nordic countries. The analysis indicate that The registration tax and the annual circulation tax can cont...

The financial crisis and fiscal consolidation in green budgets

The financial crisis and fiscal consolidation in green budgets »

Series: Nordic Council of Ministers

Author(s): Annegrete Bruvoll , Silja Kralik , Friðrik Már Baldursson , and Haakon Vennemo

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2013

ISBN: 9789289324793

Keywords: Nordic, Norden, Baltic, Baltics, Fiscal Consolidation, Environmental Tax, Subsidy Reforms, Economic Efficiency, Financial Crisis, Environmental Tax Policy

This project adds insight into the potential contribution to fiscal consolidation from environmental tax and subsidy reforms, i.e. strengthening public budgets while at the same time improving economic efficiency a...

The Use of Economic Instruments in Nordic Environmental Policy 2006-2009

The Use of Economic Instruments in Nordic Environmental Policy 2006-2009 »

Series: Nordic Council of Ministers

Author(s): Anna Eriksson , Terhi Fitch , Henrik Lindhjem , John Magne Skjelvik , and Lise-Lotte Pade Hansen

Publisher: Nordic Council of Ministers

Publication Date: 01 June 2009

ISBN: 9789289319409

Keywords: Nordic, Norden, Baltic, Baltics, Economic Instruments, Environmental Policy, Policy Instruments, Emissions Trading System, Vehicle Registration Tax, Economy and national budget

The Nordic Council of Ministers publishes regular overview reports on the use of economic instruments in Nordic environmental policy. In this report, Part I presents an overview of the use of economic instruments w...

Personal Income Tax Reform

Personal Income Tax Reform »

Source: Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments

Volume/Issue: 2005/87

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2005

ISBN: 9781451861068

Keywords: Tax reform, personal income tax, taxation, tax liability, tax credit, tax system, tax burden, Subsidies, and Revenue: General,

This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It a...

The Tax Treatment of Government Bonds

The Tax Treatment of Government Bonds »

Source: The Tax Treatment of Government Bonds

Volume/Issue: 1997/25

Series: IMF Working Papers

Author(s): John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1997

ISBN: 9781451844221

Keywords: bonds, taxation, government bonds, tax-exempt bonds, tax rates

In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers tha...

Taxation and the Household Saving Rate

Taxation and the Household Saving Rate »

Source: Taxation and the Household Saving Rate : Evidence from OECD Countries

Volume/Issue: 1998/36

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1998

ISBN: 9781451845426

Keywords: consumption tax, consumption taxes, disposable income, tax revenue/gdp, income effect

This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from, it provides compelling and robust empirical evidence of a powerf...

2 Theoretical perspectives on resource tax design

2 Theoretical perspectives on resource tax design »

Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

1 Introduction...

3 Principles of resource taxation for low-income countries

3 Principles of resource taxation for low-income countries »

Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

1 Introduction...