Issues in Extractive Resource Taxation A Review of Research Methods and Models

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 prefe...

Full description

Bibliographic Details
Main Author: Smith, James
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2012
Series:IMF Working Papers
Subjects:
Oil
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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 Natural Resource Extraction 
653 |a Optimal Taxation 
653 |a Public finance & taxation 
653 |a Mineral industries 
653 |a Oil 
653 |a Investments: Energy 
653 |a Taxes 
653 |a Mining, Extraction, and Refining: Hydrocarbon Fuels 
653 |a Exhaustible Resources and Economic Development 
653 |a Mining sector 
653 |a Economic sectors 
653 |a Petroleum industry and trade 
653 |a Nonrenewable Resources and Conservation: Government Policy 
653 |a Commodities 
653 |a Energy: General 
653 |a Business Taxes and Subsidies 
653 |a Taxation, Subsidies, and Revenue: General 
653 |a Tax policy 
653 |a Efficiency 
653 |a Mining, Extraction, and Refining: Other Nonrenewable Resources 
653 |a Tax administration and procedure 
653 |a Industry Studies: Primary Products and Construction: General 
653 |a Investment & securities 
653 |a Marginal effective tax rate 
653 |a Taxation 
653 |a Oil, gas and mining taxes 
653 |a Extractive industries 
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