Details

Local subjects:

Business Taxes and Subsidies. (search)
Capital expenditure. (search)
Capital investment. (search)
Corporate income taxes. (search)
Economic models. (search)
Effective tax rates. (search)
Effects of taxes. (search)
Efficiency. (search)
Extractive resources. (search)
Fiscal affairs department. (search)
Fiscal arrangements. (search)
Fiscal design. (search)
Fiscal instruments. (search)
Fiscal performance. (search)
Fiscal policy. (search)
Fiscal regimes. (search)
Fiscal stimuli. (search)
Fiscal structures. (search)
Fiscal systems. (search)
Government Policy. (search)
Government revenue. (search)
Income tax system. (search)
International tax. (search)
Management of Technological Innovation and R&D. (search)
Marginal tax rates. (search)
Mining sector. (search)
Mining, Extraction, and Refining -- Hydrocarbon Fuels. (search)
Mining, Extraction, and Refining -- Other Nonrenewable Resources. (search)
Natural resources. (search)
Optimal tax. (search)
Optimal Taxation. (search)
Petroleum taxation. (search)
Progressive tax. (search)
Rent taxes. (search)
Tax analysis. (search)
Tax avoidance. (search)
Tax base. (search)
Tax design. (search)
Tax distortions. (search)
Tax incentives. (search)
Tax income. (search)
Tax incomes. (search)
Tax instruments. (search)
Tax liabilities. (search)
Tax policy. (search)
Tax policy analysis. (search)
Tax rates. (search)
Tax reform. (search)
Tax revenue. (search)
Tax structure. (search)
Tax system. (search)
Taxable income. (search)
Taxation. (search)
Australia. (search)
Norway. (search)

Summary:

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.

Notes:

Description based on print version record.

Contributor:

Smith, James L.

Other format:

Print Version:

ISBN:

1475573464:
9781475573466

ISSN:

1018-5941

Publisher Number:

10.5089/9781475573466.001

Access Restriction:

Restricted for use by site license.