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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: in few areas of economic life are the returns to good policy so large, or mistakes so costly.
| ISBN | 0415569214 | | Pages | 480 | | ISBN13 | 9780415569217
(What's this?) | | Weight (grammes) | 861 | | Publisher | Taylor & Francis Ltd | | Published in | London | | Imprint | Routledge | | Series title | Routledge Explorations in Environmental Economics | | Format | Hardback | | Height (mm) | 234 | | Publication date | 06 Apr 2010 | | Width (mm) | 156 | | DEWEY | 336.266553 | | Spine width (mm) | 33 | | DEWEY edition | DC22 | | Academic level | Postgraduate, Undergraduate |
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Preface Dominique Strauss-Kahn 1. Introduction Philip Daniel, Michael Keen Charles McPherson (IMF) Part 1: Conceptual Overview 2. Theoretical perspectives on resource tax design Robin Boadway (Queens University, Canada) and Michael Keen (IMF) 3. Principles of resource taxation for low-income countries Paul Collier (University of Oxford) Part 2: Sectoral Experiences and Issues 4. Petroleum fiscal regimes: Evolution and challenges Carole Nakhle (University of Surrey, UK) 5. International mineral taxation: Experience and issues Lindsay Hogan (Australian Bureau of Agricultural and Resource Economics) and Brenton Goldsworthy (IMF) 6.' Natural gas: Experience and issues Graham Kellas (Wood Mackenzie) Part 3: Special Topics 7. Evaluating fiscal regimes for resource projects: An example from oil development Philip Daniel, Brenton Goldsworthy, Wojciech Maliszewski, Diego Mesa Puyo (all IMF) and Alistair Watson 8. Resource rent taxes: A re-appraisal Bryan Land (World Bank) 9. State participation in the natural resources sectors: Evolution, issues and outlook Charles McPherson (IMF) 10. How best to auction natural resources Peter Cramton (University of Maryland) Part 4: Implementation 11. Resource tax administration: The implications of alternative policy choices 12 Resource tax administration: Functions, procedures and institutions Jack Calder 13. International tax issues for the resources sector Peter Mullins (Australian Tax Office) Part 5: Stability and Credibility 14. Contractual assurances of fiscal stability Philip Daniel (IMF) and Emil Sunley 15. Time consistency in petroleum taxation: Lessons from Norway Petter Osmundsen (University of Stavanger, Norway)
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