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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...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington, D.C.] :
International Monetary Fund,
©2012.
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| Colección: | IMF working paper ;
WP/12/287. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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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| Notas: | "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." |
| Descripción Física: | 1 online resource (26 pages). |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9781475535099 1475535090 1475592477 9781475592474 |