Related Books

Progressive Taxation of Extractive Resources as Second-Best Optimal Policy
Language: en
Pages: 32
Authors: Jean-François Wen
Categories: Business & Economics
Type: BOOK - Published: 2018-06-13 - Publisher: International Monetary Fund

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The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh per
Issues in Extractive Resource Taxation
Language: en
Pages: 26
Authors: Mr.James L. Smith
Categories: Business & Economics
Type: BOOK - Published: 2012-12-06 - Publisher: International Monetary Fund

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This paper provides a conceptual overview of economists’ attempts to learn about the effects of taxes on extractive resources. The emphasis is on research met
Progressive Taxation of Extractive Resources as Second-Best Optimal Policy
Language: en
Pages: 32
Authors: Jean-François Wen
Categories: Business & Economics
Type: BOOK - Published: 2018-06-13 - Publisher: International Monetary Fund

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The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh per
Fiscal Regimes for Extractive Industries—Design and Implementation
Language: en
Pages: 82
Authors: International Monetary Fund. Fiscal Affairs Dept.
Categories: Business & Economics
Type: BOOK - Published: 2012-08-16 - Publisher: International Monetary Fund

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Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries wh
Taxing Windfall Profits in the Energy Sector
Language: en
Pages: 20
Authors: Mr. Thomas Baunsgaard
Categories: Business & Economics
Type: BOOK - Published: 2022-08-30 - Publisher: International Monetary Fund

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The surge in fossil fuel prices in 2022 has generated substantial windfall profits in the energy sector. Policymakers in many countries are exploring policies t