Theoretical perspectives on resource tax design (Ch. 2). Intern. Monetary Fund In The Taxation of Petroleum and Minerals. Routledge, 2010. Section: The Taxation of Petroleum and Minerals
Theoretical perspectives on resource tax design (Ch. 2) [link]Paper  abstract   bibtex   
Abstract Natural resources are a large part of the wealth of many countries, and the way in which their potential contribution to government revenues is managed can have a powerful impact – for good or ill – on their prosperity and economic development. The challenges to good tax design, however, are formidable, both in the technicalities of dealing with the distinctive features of resource activities and in coping with the interplay between the interests of powerful stakeholders.
@incollection{intern.monetaryfund2010,
	title = {Theoretical perspectives on resource tax design ({Ch}. 2)},
	isbn = {978-0-415-78138-1},
	url = {https://www.elibrary.imf.org/display/book/9780415781381/ch002.xml},
	abstract = {Abstract Natural resources are a large part of the wealth of many countries, and the way in which their potential contribution to government revenues is managed can have a powerful impact – for good or ill – on their prosperity and economic development. The challenges to good tax design, however, are formidable, both in the technicalities of dealing with the distinctive features of resource activities and in coping with the interplay between the interests of powerful stakeholders.},
	language = {en},
	urldate = {2025-05-30},
	booktitle = {The {Taxation} of {Petroleum} and {Minerals}},
	publisher = {Routledge},
	author = {{Intern. Monetary Fund}},
	year = {2010},
	note = {Section: The Taxation of Petroleum and Minerals},
}

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