LEADER 05168oam 22012494 450 001 9910815037603321 005 20240402045856.0 010 $a1-58906-287-6 010 $a1-4755-9247-7 035 $a(CKB)2550000001041541 035 $a(EBL)1607095 035 $a(SSID)ssj0000941844 035 $a(PQKBManifestationID)11582397 035 $a(PQKBTitleCode)TC0000941844 035 $a(PQKBWorkID)10964283 035 $a(PQKB)10817690 035 $a(MiAaPQ)EBC1607095 035 $a(Au-PeEL)EBL1607095 035 $a(CaPaEBR)ebr10661231 035 $a(OCoLC)870245080 035 $a(IMF)WPIEE2012287 035 $a(IMF)WPIEA2012287 035 $a(EXLCZ)992550000001041541 100 $a20020129d2012 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIssues in Extractive Resource Taxation : $eA Review of Research Methods and Models /$fJames Smith 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2012. 215 $a1 online resource (27 p.) 225 1 $aIMF Working Papers 300 $aDescription based upon print version of record. 311 $a1-4755-3509-0 311 $a1-4755-7346-4 320 $aIncludes bibliographical references. 327 $aCover; 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; References 330 3 $aThis paper provides a conceptual overview of economists? attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on the researcher?s choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2012/287 606 $aMineral industries$xTaxation 606 $aIndustries$xTaxation 606 $aInvestments: Energy$2imf 606 $aTaxation$2imf 606 $aNatural Resource Extraction$2imf 606 $aEfficiency$2imf 606 $aOptimal Taxation$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aMining, Extraction, and Refining: Hydrocarbon Fuels$2imf 606 $aMining, Extraction, and Refining: Other Nonrenewable Resources$2imf 606 $aExhaustible Resources and Economic Development$2imf 606 $aNonrenewable Resources and Conservation: Government Policy$2imf 606 $aEnergy: General$2imf 606 $aIndustry Studies: Primary Products and Construction: General$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aInvestment & securities$2imf 606 $aExtractive industries$2imf 606 $aPublic finance & taxation$2imf 606 $aOil$2imf 606 $aMining sector$2imf 606 $aOil, gas and mining taxes$2imf 606 $aMarginal effective tax rate$2imf 606 $aCommodities$2imf 606 $aEconomic sectors$2imf 606 $aTaxes$2imf 606 $aTax policy$2imf 606 $aPetroleum industry and trade$2imf 606 $aMineral industries$2imf 606 $aTax administration and procedure$2imf 607 $aUnited States$2imf 615 0$aMineral industries$xTaxation. 615 0$aIndustries$xTaxation. 615 7$aInvestments: Energy 615 7$aTaxation 615 7$aNatural Resource Extraction 615 7$aEfficiency 615 7$aOptimal Taxation 615 7$aBusiness Taxes and Subsidies 615 7$aMining, Extraction, and Refining: Hydrocarbon Fuels 615 7$aMining, Extraction, and Refining: Other Nonrenewable Resources 615 7$aExhaustible Resources and Economic Development 615 7$aNonrenewable Resources and Conservation: Government Policy 615 7$aEnergy: General 615 7$aIndustry Studies: Primary Products and Construction: General 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aInvestment & securities 615 7$aExtractive industries 615 7$aPublic finance & taxation 615 7$aOil 615 7$aMining sector 615 7$aOil, gas and mining taxes 615 7$aMarginal effective tax rate 615 7$aCommodities 615 7$aEconomic sectors 615 7$aTaxes 615 7$aTax policy 615 7$aPetroleum industry and trade 615 7$aMineral industries 615 7$aTax administration and procedure 676 $a332.152 700 $aSmith$b James$0146063 801 0$bDcWaIMF 906 $aBOOK 912 $a9910815037603321 996 $aIssues in Extractive Resource Taxation$94097290 997 $aUNINA