The Taxation of Petroleum and Minerals.

Oil, gas, and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development. This book shows how the harnessing in few areas of economic life...

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Bibliographic Details
Online Access: Full text (MCPHS users only)
Main Author: Daniel, Philip
Other Authors: Keen, Michael, McPherson, Charles
Format: Electronic eBook
Language:English
Published: Hoboken : Taylor & Francis, 2010
Series:Routledge Explorations in Environmental Economics, 24.
Subjects:
Local Note:ProQuest Ebook Central
Table of Contents:
  • Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Preface; 1 Introduction; Part I: Conceptual overview; 2 Theoretical perspectives on resource tax design; 3 Principles of resource taxation for low-income countries; Part II: Sectoral experiences and issues; 4 Petroleum fiscal regimes: Evolution and challenges; 5 International mineral taxation: Experience and issues; 6 Natural gas: Experience and issues; Part III: Special topics; 7 Evaluating fiscal regimes for resource projects: An example from oil development; 8 Resource rent taxes: A re-appraisal.
  • 9 State participation in the natural resource sectors: Evolution, issues and outlook10 How best to auction natural resources; Part IV: Implementation; 11 Resource tax administration: The implications of alternative policy choices; 12 Resource tax administration: Functions, procedures and institutions; 13 International tax issues for the resources sector; Part V: Stability and credibility; 14 Contractual assurances of fiscal stability; 15 Time c.