Natural Resource Taxation

Author : Daniel Wilde
Publisher : Commonwealth Secretariat
Page : 49 pages
File Size : 50,8 Mb
Release : 2016-10-11
Category : Commonwealth countries
ISBN : 9781849291606

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Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth by Daniel Wilde Pdf

Public policies in taxation and revenue management are key to ensuring natural resource wealth results in economic development. Tax policy and systems should ensure that whenever natural resources are extracted, the host state receives a fair share of revenue. Revenue management policies are required to ensure that government revenues from natural resources are wisely used to finance sustainable economic development. This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries’ economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.

Author : Ms. Alpa Shah
Publisher : International Monetary Fund
Page : 36 pages
File Size : 40,9 Mb
Release : 2021-10-18
Category : Business & Economics
ISBN : 9781513599663

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Natural Resource Taxation in Mexico: Some Considerations by Ms. Alpa Shah Pdf

Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.

Author : Charles W. Russell,Gary Vogt,Kyle Bibb,Tom Jackman,Research Institute of America Staff
Publisher : Unknown
Page : 976 pages
File Size : 42,9 Mb
Release : 2000-03
Category : Electronic
ISBN : 0781102286

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Income Taxation of Natural Resources by Charles W. Russell,Gary Vogt,Kyle Bibb,Tom Jackman,Research Institute of America Staff Pdf

Author : Walter Hellerstein
Publisher : American Bar Association
Page : 428 pages
File Size : 54,8 Mb
Release : 1986
Category : Business & Economics
ISBN : STANFORD:36105043897714

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State and Local Taxation of Natural Resources in the Federal System by Walter Hellerstein Pdf

This text describes the historical development of state and local taxation of natural resources, the limitations on taxing powers, and political aspects. It includes a twelve state index.

Author : William Schweke
Publisher : Unknown
Page : 96 pages
File Size : 40,9 Mb
Release : 1980
Category : Coal
ISBN : STANFORD:36105063177864

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Natural Resource Taxation by William Schweke Pdf

Author : Richard A. Westin
Publisher : Unknown
Page : 484 pages
File Size : 45,5 Mb
Release : 1987
Category : Corporations
ISBN : 0916081079

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Natural Resource Taxation by Richard A. Westin Pdf

Author : Mr.James L. Smith
Publisher : International Monetary Fund
Page : 26 pages
File Size : 47,5 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781475592474

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Issues in Extractive Resource Taxation by Mr.James L. Smith Pdf

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.

Author : Robin W. Boadway,Frank Flatters
Publisher : World Bank Publications
Page : 72 pages
File Size : 45,9 Mb
Release : 1993
Category : Natural resources
ISBN : 8210379456XXX

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The Taxation of Natural Resources by Robin W. Boadway,Frank Flatters Pdf

The purpose of this study is to concentrate on the use of taxation measures by the public sector to extract revenues from resources industries, special consideration is given to taxes specific to the resource sector.

Author : John S. Dzienkowski,Robert J. Peroni
Publisher : Unknown
Page : 688 pages
File Size : 44,6 Mb
Release : 1988
Category : Law
ISBN : STANFORD:36105044001316

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Natural Resource Taxation by John S. Dzienkowski,Robert J. Peroni Pdf

Author : Committee on Taxation, Resources and Economic Development
Publisher : Lexington, Mass. ; Toronto : Lexington Books
Page : 280 pages
File Size : 41,6 Mb
Release : 1983
Category : Energy tax
ISBN : UCAL:B4277771

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Fiscal Federalism and the Taxation of Natural Resources by Committee on Taxation, Resources and Economic Development Pdf

Compilation of studies by various authors on taxation of natural resources with respect to federal-provincial relations.

Author : Anthony Scott
Publisher : Unknown
Page : 0 pages
File Size : 40,7 Mb
Release : 1976
Category : Federal government
ISBN : 7748006156

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Natural Resource Revenues by Anthony Scott Pdf

Author : Philip Daniel,Michael Keen,Charles McPherson
Publisher : Routledge
Page : 480 pages
File Size : 53,9 Mb
Release : 2010-04-15
Category : Business & Economics
ISBN : 9781136966941

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The Taxation of Petroleum and Minerals by Philip Daniel,Michael Keen,Charles McPherson Pdf

There are few areas of economic policy-making in which the returns to good decisions are so high—and the punishment of bad decisions so cruel—as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals. This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.

Author : Martin Feldstein,A.J. Auerbach
Publisher : Elsevier
Page : 674 pages
File Size : 45,9 Mb
Release : 2002-01-25
Category : Business & Economics
ISBN : 0080544193

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Handbook of Public Economics by Martin Feldstein,A.J. Auerbach Pdf

The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

Author : Mrs. Andrea Lemgruber
Publisher : International Monetary Fund
Page : 27 pages
File Size : 47,6 Mb
Release : 2014-06-17
Category : Business & Economics
ISBN : 9781498370554

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Revenue Administration: Administering Revenues from Natural Resources by Mrs. Andrea Lemgruber Pdf

Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources. Revenue Administration describes the challenges that developing countries face and presents good practices to help build countries’ long-term institutional capacity.

Author : Osmel E. Manzano M.,Fernando Navajas,Andrew Powell
Publisher : Routledge
Page : 240 pages
File Size : 54,7 Mb
Release : 2017-11-15
Category : Business & Economics
ISBN : 9781351618861

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The Economics of Natural Resources in Latin America by Osmel E. Manzano M.,Fernando Navajas,Andrew Powell Pdf

Revenues from commodities are extremely important for Latin America and the Caribbean, yet there is very little literature on the structure of these industries and on the various ways in which the state obtains commodity revenues. This book aims to understand the trade-off between the degree of taxation overall, the profitability of the relevant industry and the amount of investment and subsequent production in the region, as well as the relevance of institutions in the performance of the sector. This volume focuses on economic efficiency: where Latin America stands in terms of the current tax system for the extractive sector; how policies have changed in this regard; and how policies may be improved. The Economics of Natural Resources in Latin America is timely, since this new era of lower and volatile prices and possible reconfiguration of investment flows poses a challenge to natural resource tax systems in the world. The argument of the book will be made by a collection of papers around the issue of tax efficiency in the region and concludes with chapters on institutions and the role of transparency. This book shows that there are varieties of experiences in resource taxation and management of revenues in Latin America that could be used to shape policy interventions in other regions. This variety is not only related to their diverse impact on welfare, but also on the policy challenges faced by the countries in the region. This volume is well suited for those who study and find interest in development economics, political economy and public finance, as well as policy