Vai al contenuto principale della pagina

Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith



(Visualizza in formato marc)    (Visualizza in BIBFRAME)

Autore: Smith James Visualizza persona
Titolo: Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith Visualizza cluster
Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica: 1 online resource (27 p.)
Soggetto topico: Mineral industries - Taxation
Industries - Taxation
Investments: Energy
Taxation
Natural Resource Extraction
Efficiency
Optimal Taxation
Business Taxes and Subsidies
Mining, Extraction, and Refining: Hydrocarbon Fuels
Mining, Extraction, and Refining: Other Nonrenewable Resources
Exhaustible Resources and Economic Development
Nonrenewable Resources and Conservation: Government Policy
Energy: General
Industry Studies: Primary Products and Construction: General
Taxation, Subsidies, and Revenue: General
Investment & securities
Extractive industries
Public finance & taxation
Oil
Mining sector
Oil, gas and mining taxes
Marginal effective tax rate
Commodities
Economic sectors
Taxes
Tax policy
Petroleum industry and trade
Mineral industries
Tax administration and procedure
Soggetto geografico: United States
Note generali: Description based upon print version of record.
Nota di bibliografia: Includes bibliographical references.
Nota di contenuto: 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
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 their strengths and limitations.
Titolo autorizzato: Issues in Extractive Resource Taxation  Visualizza cluster
ISBN: 1-58906-287-6
1-4755-9247-7
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910779642803321
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Serie: IMF Working Papers; Working Paper ; ; No. 2012/287