The Taxation of Petroleum and Minerals (eBook, PDF)

Principles, Problems and Practice
Redaktion: Daniel, Philip; Mcpherson, Charles; Keen, Michael

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 480
• Erscheinungstermin: 15. April 2010
• Englisch
• ISBN-13: 9781136966958
• Artikelnr.: 43821041

Autorenporträt

Philip Daniel is Deputy Head, Tax Policy Division, in the Fiscal Affairs Department of the International Monetary Fund. Michael Keen is Assistant Director in the Fiscal Affairs Department of the International Monetary Fund, where he was previously head of the Tax Policy and Tax Coordination divisions. Charles McPherson is Technical Assistance Adviser in the Fiscal Affairs Department of the International Monetary Fund with particular responsibilities for fiscal and financial policies in resource rich countries.

Inhaltsangabe

Preface 1. Introduction Part 1: Conceptual Overview 2. Theoretical
Perspectives on Resource Tax Design 3. Principles of Resource Taxation for
Low-Income Countries Part 2: 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 3: 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 Resources Sectors: Evolution, Issues and
Outlook 10. How Best to Auction Natural Resources Part 4: 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 5:
Stability and Credibility 14. Contractual Assurances of Fiscal Stability
15. Time Consistency in Petroleum Taxation: Lessons from Norway