Issues in Extractive Resource Taxation A Review of Research Methods and Models

Author/creator Smith, James L. Author
Format Electronic
Publication InfoWashington : International Monetary Fund
Description26 p.
Supplemental ContentFull text available from Ebook Central - Academic Complete

Summary Annotation This paper provides a conceptual overview of economists' 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 researcher'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.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
ISBN9781475535099
ISBN1475535090 (E-Book) Active Record
Stock number00013468