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035   $a(IMF)WPIEE2012287
035   $a(IMF)WPIEA2012287
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100   $a20121213d2012      uf         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aIssues in extractive resource taxation $ea review of research methods and models /$fprepared by James L.  Smith
205   $a1st ed.
210   $aWashington, D.C. $cInternational Monetary Fund$dc2012
215   $a1 online resource (27 p.)
225 0 $aIMF working paper ;$vWP/12/287
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
615  0$aMineral industries$xTaxation.
615  0$aIndustries$xTaxation.
676   $a332.152
700   $aSmith$b James L$g(James Lee),$f1950-$01751526
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910815037603321
996   $aIssues in extractive resource taxation$94186519
997   $aUNINA