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Taxation of Mineral Rents by Ross Garnaut,Anthony Clunies Ross,Anthony Ian Clunies Ross Pdf
How should governments manage their countries mineral and oil-gas resources? This book deals with the relationships between governments and mining companies; governments participation in mining enterprises; stabilization in the face of fluctuating mineral revenue; and possible forms for tax systems and their administration.
Issues in Evaluating Tax and Payment Arrangements for Publicly Owned Minerals by Robert F. Conrad,Zmarak Shalizi,Janet Syme Pdf
No single revenue instrument can be assumed to be superior for mineral- dependent developing countries. And more than one instrument may be needed to meet a government's multiple objectives.
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.
This book contains a wealth of information and analysis relating to mineral royalties. Primary information includes royalty legislation from over forty nations. Analysis is comprehensive and addresses issues of importance to diverse stakeholders including government policymakers, tax administrators, society, local communities and mining companies. Extensive footnotes and citations provide a valuable resource for researchers.
Alternative Forms of Mineral Taxation, Market Failure and the Environment by Mr.Timothy R. Muzondo Pdf
This paper examines the environmental effects of mineral taxes in a framework that recognizes the importance of rates and cumulative externalities and proposes an appropriate corrective tax. It concludes that mineral resources taxation should combine neutral taxes with a dynamic Pigovian type tax proposed in the paper. Such a tax resembles a specific tax plus an element that depends on the amount of remaining reserves. This resemblance means that, in practice, specific taxes may act as proxies for environmental taxes. The paper also points at complementarities and tradeoffs between economic and environmental concerns that could arise in reforming mineral taxes.
Fiscal Regimes for Extractive Industries—Design and Implementation by International Monetary Fund. Fiscal Affairs Dept. Pdf
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Mineral and Petroleum Resources Rent Tax Legislation 2013 by Australia,Thomson Reuters Australia, Limited,Luis Vasquez Pdf
Contains all the essential tax legislation relating to the minerals resource rent tax (MRRT) and petroleum resource rent tax (PRRT) in a single volume with an easy-to-follow, logical layout.
Progressive Taxation of Extractive Resources as Second-Best Optimal Policy by Jean-François Wen Pdf
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 perspective on its purpose and measurement. Regressive taxes, such as royalties, exist to satisfy policy objectives other than revenue maximization, such as achieving early revenues, while rent-based or profit-sensitive fiscal instruments must be designed with progressive marginal rates to maximize government revenues. Hence, the emphasis should be placed on tax rate progression of the direct taxation of profit or rent, rather than progressivity in the overall government take. However, as regressive taxes, by their very nature, tend to be distortionary, the optimal degree of progression in the rent- or profit-tax rates must take these distortions into account. The central ideas are illustrated with a simple analytical model in which a second-best optimal tax rate schedule on profit is characterized in the presence of the tax distortions caused by the regressive taxes. Some practical implications of the analysis are discussed.
Development and Operation of the Minerals Resource Rent Tax by Australia. Parliament. Senate. Economics References Committee,David Bushby Pdf
"On 5 February 2013, the Senate passed a motion ordering the Commissioner of Taxation to provide this committee, by no later than 15 February 2013, with details of the revenue collected from the MRRT by the ATO since 1 July 2012. ... This motion came about as a result of the Treasurer's persistent refusal to reveal how much or how little the MRRT had raised in revenue. ... Based on revenue raised to date, it is likely that the MRRT will come in more than 90 per cent below the Treasurer's $4 billion net revenue forecast for 2012-13 in his July 2010 pre-election Economic Update. The MRRT revenue so far has even come in more than 90 per cent below the already halved $2.0 billion MRRT revenue estimate in the Mid-Year Economic Fiscal Outlook (MYEFO) 2012-13, which was released on 22 October 2012. The purpose of this inquiry was to consider how the Commonwealth ended up in such a fiscal mess courtesy of the government's manifestly failed MRRT. In particular, the committee sought to assess how the development and the design of the MRRT has contributed to the massive shortfall in revenue relative to government projections, when the government had already spent all the money they thought the MRRT would raise and more."--Background and overview of the inquiry.
David L. Anderson (Professor of economics),Queen's University (Kingston, Ont.). Centre for Resource Studies
Author : David L. Anderson (Professor of economics),Queen's University (Kingston, Ont.). Centre for Resource Studies Publisher : Kingston, Ont. : Centre for Resource Studies, Queen's University Page : 164 pages File Size : 54,6 Mb Release : 1981 Category : Industrial policy ISBN : STANFORD:36105043777833
The Role of Mineral Taxation in Industry/government Conflict by David L. Anderson (Professor of economics),Queen's University (Kingston, Ont.). Centre for Resource Studies Pdf
Author : Michael Crommelin,Andrew R. Thompson Publisher : University of Washington Press Page : 316 pages File Size : 45,6 Mb Release : 1977 Category : Nature ISBN : UOM:39015002146127
