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
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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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
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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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
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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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
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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