05307oam 22013094 450 991096527130332120250426110048.09781589062870158906287697814755924741475592477(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)WPIEA2012287WPIEA2012287(EXLCZ)99255000000104154120020129d2012 uf 0engur|n|---|||||txtccrIssues in Extractive Resource Taxation : A Review of Research Methods and Models /James Smith1st ed.Washington, D.C. :International Monetary Fund,2012.1 online resource (27 p.)IMF Working PapersDescription based upon print version of record.9781475535099 1475535090 9781475573466 1475573464 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 industriesTaxationIndustriesTaxationBusiness Taxes and SubsidiesimfCommoditiesimfEconomic sectorsimfEfficiencyimfEnergy: GeneralimfExhaustible Resources and Economic DevelopmentimfExtractive industriesimfIndustry Studies: Primary Products and Construction: GeneralimfInvestment & securitiesimfInvestments: EnergyimfMarginal effective tax rateimfMineral industriesimfMining sectorimfMining, Extraction, and Refining: Hydrocarbon FuelsimfMining, Extraction, and Refining: Other Nonrenewable ResourcesimfNatural Resource ExtractionimfNonrenewable Resources and Conservation: Government PolicyimfOilimfOil, gas and mining taxesimfOptimal TaxationimfPetroleum industry and tradeimfPublic finance & taxationimfTax administration and procedureimfTax policyimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxesimfUnited StatesimfMineral industriesTaxation.IndustriesTaxation.Business Taxes and SubsidiesCommoditiesEconomic sectorsEfficiencyEnergy: GeneralExhaustible Resources and Economic DevelopmentExtractive industriesIndustry Studies: Primary Products and Construction: GeneralInvestment & securitiesInvestments: EnergyMarginal effective tax rateMineral industriesMining sectorMining, Extraction, and Refining: Hydrocarbon FuelsMining, Extraction, and Refining: Other Nonrenewable ResourcesNatural Resource ExtractionNonrenewable Resources and Conservation: Government PolicyOilOil, gas and mining taxesOptimal TaxationPetroleum industry and tradePublic finance & taxationTax administration and procedureTax policyTaxationTaxation, Subsidies, and Revenue: GeneralTaxes332.152Smith James146063DcWaIMFBOOK9910965271303321Issues in Extractive Resource Taxation4372417UNINA