Issues in Extractive Resource Taxation

Issues in Extractive Resource Taxation PDF Author: Mr.James L. Smith
Publisher: International Monetary Fund
ISBN: 1475573464
Category : Business & Economics
Languages : en
Pages : 26

Get Book Here

Book Description
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.

Issues in Extractive Resource Taxation

Issues in Extractive Resource Taxation PDF Author: Mr.James L. Smith
Publisher: International Monetary Fund
ISBN: 1475573464
Category : Business & Economics
Languages : en
Pages : 26

Get Book Here

Book Description
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.

Fiscal Federalism and the Taxation of Natural Resources

Fiscal Federalism and the Taxation of Natural Resources PDF Author: Committee on Taxation, Resources and Economic Development
Publisher: Lexington, Mass. ; Toronto : Lexington Books
ISBN:
Category : Business & Economics
Languages : en
Pages : 280

Get Book Here

Book Description
Compilation of studies by various authors on taxation of natural resources with respect to federal-provincial relations.

Handbook of Public Economics

Handbook of Public Economics PDF Author: Martin Feldstein
Publisher: Elsevier
ISBN: 0080544193
Category : Business & Economics
Languages : en
Pages : 744

Get Book Here

Book Description
The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

The Taxation of Natural Resources

The Taxation of Natural Resources PDF Author: Robin W. Boadway
Publisher: World Bank Publications
ISBN:
Category : Natural resources
Languages : en
Pages : 72

Get Book Here

Book Description
The purpose of this study is to concentrate on the use of taxation measures by the public sector to extract revenues from resources industries, special consideration is given to taxes specific to the resource sector.

Mining Royalties

Mining Royalties PDF Author: James Otto
Publisher: World Bank Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 328

Get Book Here

Book Description
This book discusses the history of royalties and the types currently in use, covering issues such as tax administration, revenue distribution and reporting. It identifies the strengths and weaknesses of various royalty approaches and their impact on production decisions and mine economics. A section on governance looks at the management of mining revenue by governments and the need for transparency. There is an attached CD with examples of royalty legislation from over 40 countries.

Catalogue of the Public Documents of the ... Congress and of All Departments of the Government of the United States for the Period from ... to ...

Catalogue of the Public Documents of the ... Congress and of All Departments of the Government of the United States for the Period from ... to ... PDF Author: United States. Superintendent of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 2868

Get Book Here

Book Description


U.S. Tax Guide for Aliens

U.S. Tax Guide for Aliens PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52

Get Book Here

Book Description


Catalogue of the Public Documents of the [the Fifty-third] Congress [to the 76th Congress] and of All Departments of the Government of the United States

Catalogue of the Public Documents of the [the Fifty-third] Congress [to the 76th Congress] and of All Departments of the Government of the United States PDF Author: United States. Superintendent of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 2636

Get Book Here

Book Description


Tax Expenditures for Health Care

Tax Expenditures for Health Care PDF Author: C. Eugene Steuerle
Publisher:
ISBN:
Category : Health insurance
Languages : en
Pages : 50

Get Book Here

Book Description


Handbook of State and Local Taxation of Solid Minerals

Handbook of State and Local Taxation of Solid Minerals PDF Author: George H. K. Schenck
Publisher:
ISBN:
Category : Technology & Engineering
Languages : en
Pages : 180

Get Book Here

Book Description