02655nam 2200577Ia 450 991045275290332120200520144314.01-58906-287-61-4755-9247-7(CKB)2550000001041541(EBL)1607095(SSID)ssj0000941844(PQKBManifestationID)11582397(PQKBTitleCode)TC0000941844(PQKBWorkID)10964283(PQKB)10817690(MiAaPQ)EBC1607095(Au-PeEL)EBL1607095(CaPaEBR)ebr10661231(OCoLC)870245080(EXLCZ)99255000000104154120121213d2012 uf 0engur|n|---|||||txtccrIssues in extractive resource taxation[electronic resource] a review of research methods and models /prepared by James L. SmithWashington, D.C. International Monetary Fundc20121 online resource (27 p.)IMF working paper ;WP/12/287Description based upon print version of record.1-4755-3509-0 1-4755-7346-4 Includes bibliographical references.Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; ReferencesThis 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 comprehensive tabulation of previous empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on the researcher's choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note tIMF Working PapersMineral industriesTaxationIndustriesTaxationElectronic books.Mineral industriesTaxation.IndustriesTaxation.Smith James L(James Lee),1950-855083MiAaPQMiAaPQMiAaPQBOOK9910452752903321Issues in extractive resource taxation1909231UNINA