|
|
|
|
| LEADER |
02618nmm a2200565 u 4500 |
| 001 |
EB000924577 |
| 003 |
EBX01000000000000000718173 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
150128 ||| eng |
| 020 |
|
|
|a 9781475573466
|
| 100 |
1 |
|
|a Smith, James
|
| 245 |
0 |
0 |
|a Issues in Extractive Resource Taxation
|b A Review of Research Methods and Models
|c James Smith
|
| 260 |
|
|
|a Washington, D.C.
|b International Monetary Fund
|c 2012
|
| 300 |
|
|
|a 26 pages
|
| 651 |
|
4 |
|a United States
|
| 653 |
|
|
|a Nonrenewable Resources and Conservation: Government Policy
|
| 653 |
|
|
|a Economic sectors
|
| 653 |
|
|
|a Investments: Energy
|
| 653 |
|
|
|a Mining, Extraction, and Refining: Other Nonrenewable Resources
|
| 653 |
|
|
|a Efficiency
|
| 653 |
|
|
|a Taxes
|
| 653 |
|
|
|a Mining, Extraction, and Refining: Hydrocarbon Fuels
|
| 653 |
|
|
|a Investment & securities
|
| 653 |
|
|
|a Public finance & taxation
|
| 653 |
|
|
|a Taxation, Subsidies, and Revenue: General
|
| 653 |
|
|
|a Business Taxes and Subsidies
|
| 653 |
|
|
|a Mining sector
|
| 653 |
|
|
|a Energy: General
|
| 653 |
|
|
|a Marginal effective tax rate
|
| 653 |
|
|
|a Petroleum industry and trade
|
| 653 |
|
|
|a Mineral industries
|
| 653 |
|
|
|a Industry Studies: Primary Products and Construction: General
|
| 653 |
|
|
|a Commodities
|
| 653 |
|
|
|a Extractive industries
|
| 653 |
|
|
|a Oil, gas and mining taxes
|
| 653 |
|
|
|a Tax administration and procedure
|
| 653 |
|
|
|a Tax policy
|
| 653 |
|
|
|a Exhaustible Resources and Economic Development
|
| 653 |
|
|
|a Taxation
|
| 653 |
|
|
|a Natural Resource Extraction
|
| 653 |
|
|
|a Oil
|
| 653 |
|
|
|a Optimal Taxation
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b IMF
|a International Monetary Fund
|
| 490 |
0 |
|
|a IMF Working Papers
|
| 028 |
5 |
0 |
|a 10.5089/9781475573466.001
|
| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2012/287/001.2012.issue-287-en.xml?cid=40150-com-dsp-marc
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 330
|
| 520 |
|
|
|a 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
|