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. It 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 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.…mehr
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. It 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 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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Osmel Manzano is Regional Economic Advisor for the Country Department for Belize, Central America, Mexico, Panama and Dominican Republic at the Inter-American Development Bank, USA. He is responsible for the economic work and macroeconomic monitoring of the IADB in Central America, Mexico and the Dominican Republic. Fernando Navajas is Professor of economics at the Universities of Buenos Aires and La Plata and Chief Economist at FIEL, Argentina. He is currently President of the Argentine Association of Political Economy and Director of the Applied Economics Institute of the National Academy of Economic Science of Argentina. Andrew Powell is Principal Advisor in the Research Department (RES) of the Inter-American Development Bank, USA. He has published numerous academic papers in leading economic journals in areas including commodity markets, risk management, the role of multilaterals, regulation, banking and international finance.
Inhaltsangabe
Chapter 1: The Taxation of Non-Renewable Resources in Latin America: Introduction and Overview 1. Commodity prices, the super-cycle and implications for fiscal revenues 2. Recent literature on non-renewables 3. Institutions and instruments: gaps in relation to best practices 4. What next for resource tax systems in Latin America? 5. Conclusions Chapter 2: The effects of commodity taxation on sector performance 1. Methodological approach 2. Results 3. Concluding remarks Chapter 3: Towards efficient taxation of minerals: The case of copper in Chile 1. The role of copper in Chilean Development 2. Mining sector today 3. Deacon's Model 4. Data and parameters 5. Relevant Tax Regimes in the Case of Chile 6. Simulations of the scenarios 7. Concluding remarks Chapter 4: Two sectors, two approaches: resource taxation in Peru 1. Institutional Setting 2. The Model 3. Data 4. Results 5. Introducing depreciation in Deacon's Model 6. Concluding remarks Chapter 5: Not all fields are created equal: The challenge of oil taxation in Venezuela 1. The Theory on Oil Production and Taxes. 2. The Venezuelan Case 3. Estimating the Effects upon Oil Exploitation of the Tax Rules 4. A brief review of the performance sector 5. Concluding Remarks Chapter 6: Regulation and State Intervention in Non-Renewable Natural Resources: the cases of the oil and gas sectors in Argentina. 1. Some facts about the oil and gas sectors in Argentina after the 2001-2002 crisis. 2. Making sense of regulations: a dynamic political-economy agency model of state intervention in the gas market 3. Self-enforcing equilibrium characterization with no exports, positive imports and positive subsidies. 4. Rationalizing facts on Argentina's oil and gas in the 2000's with the model results. Some policy implications. 5. Concluding remarks Chapter 7: Oil Sector Performance and Institutions in Latin America 1. Analytical Framework 2. Empirical Evidence 3. Concluding Remarks Chapter 8: Transparency Matters 1. The Evolution of the EITI 2. Prior Research 3. Data and Measurement Issues 4. Empirical Model and Estimation Methodology 5. Findings 6. Case Studies: Nigeria and Peru 7. Concluding Remarks
Chapter 1: The Taxation of Non-Renewable Resources in Latin America: Introduction and Overview 1. Commodity prices, the super-cycle and implications for fiscal revenues 2. Recent literature on non-renewables 3. Institutions and instruments: gaps in relation to best practices 4. What next for resource tax systems in Latin America? 5. Conclusions Chapter 2: The effects of commodity taxation on sector performance 1. Methodological approach 2. Results 3. Concluding remarks Chapter 3: Towards efficient taxation of minerals: The case of copper in Chile 1. The role of copper in Chilean Development 2. Mining sector today 3. Deacon's Model 4. Data and parameters 5. Relevant Tax Regimes in the Case of Chile 6. Simulations of the scenarios 7. Concluding remarks Chapter 4: Two sectors, two approaches: resource taxation in Peru 1. Institutional Setting 2. The Model 3. Data 4. Results 5. Introducing depreciation in Deacon's Model 6. Concluding remarks Chapter 5: Not all fields are created equal: The challenge of oil taxation in Venezuela 1. The Theory on Oil Production and Taxes. 2. The Venezuelan Case 3. Estimating the Effects upon Oil Exploitation of the Tax Rules 4. A brief review of the performance sector 5. Concluding Remarks Chapter 6: Regulation and State Intervention in Non-Renewable Natural Resources: the cases of the oil and gas sectors in Argentina. 1. Some facts about the oil and gas sectors in Argentina after the 2001-2002 crisis. 2. Making sense of regulations: a dynamic political-economy agency model of state intervention in the gas market 3. Self-enforcing equilibrium characterization with no exports, positive imports and positive subsidies. 4. Rationalizing facts on Argentina's oil and gas in the 2000's with the model results. Some policy implications. 5. Concluding remarks Chapter 7: Oil Sector Performance and Institutions in Latin America 1. Analytical Framework 2. Empirical Evidence 3. Concluding Remarks Chapter 8: Transparency Matters 1. The Evolution of the EITI 2. Prior Research 3. Data and Measurement Issues 4. Empirical Model and Estimation Methodology 5. Findings 6. Case Studies: Nigeria and Peru 7. Concluding Remarks
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