top

  Info

  • Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.

  Info

  • Utilizzare questo link per rimuovere la selezione effettuata.
Environmental Tax Reform : : Principles from Theory and Practice to Date / / Ian Parry, John Norregaard, Dirk Heine
Environmental Tax Reform : : Principles from Theory and Practice to Date / / Ian Parry, John Norregaard, Dirk Heine
Autore Parry Ian
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (40 p.)
Altri autori (Persone) NorregaardJohn
HeineDirk
Collana IMF Working Papers
Soggetto topico Environmental policy
Taxation - Reform
Public Finance
Taxation
Industries: Energy
Environmental Economics
Environmental Economics: Government Policy
Nonrenewable Resources and Conservation: Government Policy
Taxation and Subsidies: Externalities
Redistributive Effects
Environmental Taxes and Subsidies
Energy: Government Policy
Business Taxes and Subsidies
Environmental Economics: General
Hydrocarbon Resources
National Government Expenditures and Related Policies: General
Public finance & taxation
Excise taxes
Environmental economics
Petroleum, oil & gas industries
Environmental taxes
Fuel tax
Environment
Natural gas sector
Public expenditure review
Taxes
Economic sectors
Expenditure
Environmental impact charges
Motor fuels;Taxation
Environmental sciences
Gas industry
Expenditures, Public
ISBN 1-4755-2414-5
1-4755-5235-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System
D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; References
Record Nr. UNINA-9910786479903321
Parry Ian  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
Autore Smith James
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (27 p.)
Collana IMF Working Papers
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
ISBN 1-58906-287-6
1-4755-9247-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910779642803321
Smith James  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Measures of Fiscal Risk in Hydrocarbon-Exporting Countries / / Carlos Caceres, Leandro Medina
Measures of Fiscal Risk in Hydrocarbon-Exporting Countries / / Carlos Caceres, Leandro Medina
Autore Caceres Carlos
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (23 p.)
Altri autori (Persone) MedinaLeandro
Collana IMF Working Papers
IMF working paper
Soggetto topico Petroleum products - Prices
Finance, Public - Middle East
Finance, Public - Africa, North
Investments: Futures
Macroeconomics
Public Finance
Forecasting and Other Model Applications
Financial Forecasting and Simulation
National Budget, Deficit, and Debt: General
Nonrenewable Resources and Conservation: Government Policy
Energy: Demand and Supply
Prices
Commodity Markets
Public Administration
Public Sector Accounting and Audits
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
Public finance & taxation
Finance
Oil prices
Commodity price fluctuations
Fiscal risks
Futures
Commodity prices
Public financial management (PFM)
Financial institutions
Fiscal policy
Derivative securities
ISBN 1-4755-9846-7
1-4755-4500-2
1-283-94788-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Abstract; Contents; I. Introduction; Figures; 1. Real Break-Even Prices in Selected Middle East and North African Countries; II. Data and Empirical Methodology; 2. Real Brent Oil Price; III. Main Results and Discussion; 3. Probability that Brent Oil Prices Fall below the Break-Even Price (measure I); 4. Probability that Brent Oil Prices Fall below the Break-Even Price (measure II); IV. Conclusion; Annex I: Summary Tables; Tables; 1. Projected Nominal Break-Even Prices in Selected MENA Oil-Exporting Countries; 2. Projected Real Break-Even Prices in Selected MENA Oil-Exporting Countries
3. Probability that Brent Oil Prices Fall below the Break-Even Price (measure I)4. Probability that Brent Oil Prices Fall below the Break-Even Price (measure II); Annex II: Modeling Oil Prices Using Geometric Brownian Motion; Annex III: Stochastic Simulations; 5. Historic and Simulated Real Price of Brent Oil (in logarithm); References
Record Nr. UNINA-9910779594203321
Caceres Carlos  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith
Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith
Autore Smith James
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (47 p.)
Collana IMF Working Papers
IMF working paper
Soggetto topico Petroleum industry and trade
Petroleum - Taxation
Petroleum industry and trade - Mathematical models
Investments: Energy
Macroeconomics
Taxation
Corporate Taxation
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: Demand and Supply
Prices
Energy: General
Taxation, Subsidies, and Revenue: General
Investment & securities
Public finance & taxation
Corporate & business tax
Oil prices
Oil
Corporate income tax
Marginal effective tax rate
Production sharing
Commodities
Taxes
Tax policy
Corporations
Tax administration and procedure
Oil and gas leases
ISBN 1-4755-3420-5
1-283-94792-7
1-4755-2592-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; I. Introduction; A. Resource Development; B. Resource Exploration; II. Related Research; III. The Modeling Approach; A. Primary Production; B. Enhanced Production; C. Optimal Field Development; D. Solution Method; E. Modeling Price Volatility and Financial Risk; F. Exploration; G. Integration of Exploration and Development; H. Fiscal Regimes Considered; Tables; 1. Guide to Fiscal Regimes and Background Parameters Used in the Analysis; 2. Background Parameters; IV. Overview of Results; Figures; 1. Impact of Enhanced Oil Recovery Effectiveness on Optimal Development
3. Impact of Enhanced Oil Recovery on Resource Development and Recovery2. Impact of Enhanced Oil Recovery on Resource Recovery and Value; 3. Resource Recovery, by Fiscal Regime and Phase; A. Intensity of Development; 4. Total Net Present Value, by Fiscal Regime; 5. Optimal Development Programs, Price Impact; 4. Impact of Oil Price on Resource Development and Recovery; 6. Fiscal Impacts on Timing of Enhanced Oil Recovery and Abandonment; B. Diligence; 7. Incentive to Delay Development: High Cost Fields; C. Fiscal Progressivity; 8. Royalties Create Timing Conflicts in High Cost Fields
9. Government Take, by Fiscal Regime10. Effective Marginal Tax Rates; D. Price Volatility and Financial Risk; 11. Risk Sharing (Coefficient of Variation in Net Present Value); 12. Profitability Index versus Risk; E. Impact of Fiscal Design on the Optionality of Enhanced Oil Recovery; 13. Net Present Value versus Risk; 14. The Option to Implement Enhanced Oil Recovery; 15. Value of Option to Cancel Enhanced Oil Recovery; F. Exploration Incentives and Performance; 16. Impact of Price Simulations on International Oil Company Net Present Value; 17. Maximum Exploratory Failures Before Abandonment
5. Marginal Chance of Exploratory Success18. Full Cycle International Oil Company Net Present Value; 19. Distorted Resource Exploration: Exploration and Development Stages; 20. Tax Impact on Total Resource Value (Full Cycle); 21. Government Take (Full Cycle); V. Conclusion; References
Record Nr. UNINA-9910786295103321
Smith James  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui