Issues in Extractive Resource Taxation: A Review of Research Methods and Models
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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.
Series:
Working Paper No. 2012/287
Subject:
Commodities Economic sectors Marginal effective tax rate Mining sector Oil Oil, gas and mining taxes Tax policy Taxes
English
Publication Date:
December 6, 2012
ISBN/ISSN:
9781475573466/1018-5941
Stock No:
WPIEA2012287
Pages:
26
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