05124oam 22012254 450 991077964280332120230802010355.01-58906-287-61-4755-9247-7(CKB)2550000001041541(EBL)1607095(SSID)ssj0000941844(PQKBManifestationID)11582397(PQKBTitleCode)TC0000941844(PQKBWorkID)10964283(PQKB)10817690(MiAaPQ)EBC1607095(Au-PeEL)EBL1607095(CaPaEBR)ebr10661231(OCoLC)870245080(IMF)WPIEE2012287(IMF)WPIEA2012287(EXLCZ)99255000000104154120020129d2012 uf 0engur|n|---|||||txtccrIssues in Extractive Resource Taxation : A Review of Research Methods and Models /James SmithWashington, D.C. :International Monetary Fund,2012.1 online resource (27 p.)IMF Working PapersDescription 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 their strengths and limitations.IMF Working Papers; Working Paper ;No. 2012/287Mineral industriesTaxationIndustriesTaxationInvestments: EnergyimfTaxationimfNatural Resource ExtractionimfEfficiencyimfOptimal TaxationimfBusiness Taxes and SubsidiesimfMining, Extraction, and Refining: Hydrocarbon FuelsimfMining, Extraction, and Refining: Other Nonrenewable ResourcesimfExhaustible Resources and Economic DevelopmentimfNonrenewable Resources and Conservation: Government PolicyimfEnergy: GeneralimfIndustry Studies: Primary Products and Construction: GeneralimfTaxation, Subsidies, and Revenue: GeneralimfInvestment & securitiesimfExtractive industriesimfPublic finance & taxationimfOilimfMining sectorimfOil, gas and mining taxesimfMarginal effective tax rateimfCommoditiesimfEconomic sectorsimfTaxesimfTax policyimfPetroleum industry and tradeimfMineral industriesimfTax administration and procedureimfUnited StatesimfMineral industriesTaxation.IndustriesTaxation.Investments: EnergyTaxationNatural Resource ExtractionEfficiencyOptimal TaxationBusiness Taxes and SubsidiesMining, Extraction, and Refining: Hydrocarbon FuelsMining, Extraction, and Refining: Other Nonrenewable ResourcesExhaustible Resources and Economic DevelopmentNonrenewable Resources and Conservation: Government PolicyEnergy: GeneralIndustry Studies: Primary Products and Construction: GeneralTaxation, Subsidies, and Revenue: GeneralInvestment & securitiesExtractive industriesPublic finance & taxationOilMining sectorOil, gas and mining taxesMarginal effective tax rateCommoditiesEconomic sectorsTaxesTax policyPetroleum industry and tradeMineral industriesTax administration and procedureSmith James146063DcWaIMFBOOK9910779642803321Issues in Extractive Resource Taxation3691359UNINA