Issues in Extractive Resource Taxation
AbstractThis paper provides a conceptual overview of economistsâ€™ 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 researcherâ€™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.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 12/287.
Date of creation: 06 Dec 2012
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