Issues in extractive resource taxation : a review of research methods and models /

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Bibliographic Details
Author / Creator:	Smith, James L. (James Lee), 1950-
Imprint:	[Washington, D.C.] : International Monetary Fund, ©2012.
Description:	1 online resource (26 pages).
Language:	English
Series:	IMF working paper ; WP/12/287 IMF working paper ; WP/12/287.
Subject:	Mineral industries -- Taxation. BUSINESS & ECONOMICS -- Finance. Mineral industries -- Taxation. Electronic books.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12501339

Hidden Bibliographic Details
Other title:	Fiscal regimes for extractive industries.
Other authors / contributors:	International Monetary Fund. Fiscal Affairs Department.
ISBN:	9781475535099 1475535090 1475592477 9781475592474 9781475573466
Digital file characteristics:	data file
Notes:	"This paper was prepared as a background paper for the IMF policy paper, Fiscal regimes for extractive industries: design and implementation"--Page 2 of pdf. "Fiscal Affairs Department." "December 2012." Includes bibliographical references. Print version record.
Summary:	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.

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