Cargando…

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...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Smith, James L. (James Lee), 1950-
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, ©2012.
Colección:IMF working paper ; WP/12/287.
Temas:
Acceso en línea:Texto completo

MARC

LEADER 00000cam a2200000Ia 4500
001 EBSCO_ocn821062199
003 OCoLC
005 20231017213018.0
006 m o d
007 cr cnu---unuuu
008 121213s2012 dcu ob i000 0 eng d
040 |a DJB  |b eng  |e pn  |c DJB  |d CUS  |d OCLCA  |d E7B  |d OCLCF  |d N$T  |d OCLCQ  |d YDXCP  |d OCLCQ  |d AZK  |d AGLDB  |d OCLCQ  |d COCUF  |d OCLCQ  |d MOR  |d CCO  |d PIFAG  |d OCLCQ  |d U3W  |d STF  |d WRM  |d OCLCQ  |d CEF  |d NRAMU  |d VT2  |d AU@  |d OCLCQ  |d WYU  |d TKN  |d OCLCQ  |d K6U  |d OCLCO  |d OCLCQ  |d OCLCO 
019 |a 823104521  |a 902943729  |a 961492971  |a 962627490 
020 |a 9781475535099  |q (electronic bk.) 
020 |a 1475535090  |q (electronic bk.) 
020 |a 1475592477  |q (electronic bk.) 
020 |a 9781475592474  |q (electronic bk.) 
020 |z 9781475573466 
029 1 |a AU@  |b 000050314596 
029 1 |a AU@  |b 000053018557 
029 1 |a CHNEW  |b 000688311 
029 1 |a CHNEW  |b 000688312 
029 1 |a DEBSZ  |b 456340718 
029 1 |a NZ1  |b 15025282 
035 |a (OCoLC)821062199  |z (OCoLC)823104521  |z (OCoLC)902943729  |z (OCoLC)961492971  |z (OCoLC)962627490 
050 4 |a HG3881.5.I58 
072 7 |a BUS  |x 027000  |2 bisacsh 
082 0 4 |a 332.1/52  |2 23 
049 |a UAMI 
100 1 |a Smith, James L.  |q (James Lee),  |d 1950- 
245 1 0 |a Issues in extractive resource taxation :  |b a review of research methods and models /  |c prepared by James L. Smith. 
260 |a [Washington, D.C.] :  |b International Monetary Fund,  |c ©2012. 
300 |a 1 online resource (26 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a data file  |2 rda 
490 1 |a IMF working paper ;  |v WP/12/287 
588 0 |a Print version record. 
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. 
504 |a Includes bibliographical references. 
500 |a "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. 
500 |a "Fiscal Affairs Department." 
500 |a "December 2012." 
505 0 |a Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; References. 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Mineral industries  |x Taxation. 
650 0 |a Mines and mineral resources  |x Taxation. 
650 6 |a Mines  |x Impôts. 
650 7 |a BUSINESS & ECONOMICS  |x Finance.  |2 bisacsh 
650 7 |a Mineral industries  |x Taxation  |2 fast 
710 2 |a International Monetary Fund.  |b Fiscal Affairs Department. 
740 0 |a Fiscal regimes for extractive industries. 
830 0 |a IMF working paper ;  |v WP/12/287. 
856 4 0 |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=536803  |z Texto completo 
938 |a ebrary  |b EBRY  |n ebr10661231 
938 |a EBSCOhost  |b EBSC  |n 536803 
938 |a YBP Library Services  |b YANK  |n 10250394 
938 |a YBP Library Services  |b YANK  |n 10381247 
994 |a 92  |b IZTAP