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[null,"1.","Record Nr.",null,"UNINA9910452752903321"]
[null,null,"Autore",null,"Smith James L (James Lee), <1950->"]
[null,null,"Titolo",null,"Issues in extractive resource taxation [[electronic resource] ] : a review of research methods and models / / prepared by James L.  Smith"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C., : International Monetary Fund, c2012"]
[null,null,"ISBN",null,"1-58906-287-6"]
[{"$nulls":4},"1-4755-9247-7"]
[null,null,"Descrizione fisica",null,"1 online resource (27 p.)"]
[null,null,"Collana",null,"IMF working paper ; ; WP/12/287"]
[null,null,"Soggetti",null,"Mineral industries - Taxation"]
[{"$nulls":4},"Industries - Taxation"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"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; References"]
[null,null,null,"Sommario/riassunto","This 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 t"]