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The Resource The taxation of petroleum and minerals : principles, problems and practice

The taxation of petroleum and minerals : principles, problems and practice

Label
The taxation of petroleum and minerals : principles, problems and practice
Title
The taxation of petroleum and minerals : principles, problems and practice
Contributor
Subject
Language
eng
Summary
The book discusses the core issues in designing and implementing fiscal regimes for oil, gas and mineral taxation, such as production sharing, royalties, state participation, contract fees, output pricing constraints and tax administration. The book is divided into five parts. Part I sets out key conceptual ideas; part II turns to the particularities of practice and experiences in the three sectors: oil, minerals and gas. Part III addresses special topics such as criteria for evaluating resource taxation systems, benefit of resource rent taxes, state participation, and auction of natural resources. Part IV deals with implementation and administration of fiscal regimes; and the last part deals with the issue of stability and credibility in resource taxation
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Daniel, P
  • Keen, M
  • McPherson, C
http://library.link/vocab/subjectName
  • natural resources
  • mining industry
  • tax policy
  • mineral taxation
  • hydrocarbon tax
Label
The taxation of petroleum and minerals : principles, problems and practice
Instantiates
Publication
Contents
  • Theoretical perspectives on resource tax design
  • Boadway, R.
  • Keen, M.
  • ; p. 13- 74 ; refs
  • Principles of resource taxation for low-income countries
  • Collier, P.
  • ; p. 75-86 ; refs
  • Petroleum fiscal regimes : evolution and challenges
  • Nakhle, C.
  • ; p. 89-121 ; refs
  • International mineral taxation : experience and issues
  • Hogan, L.
  • Goldsworthy, B.
  • ; p. 122-162 ; refs
  • Natural gas : experience and issues
  • Kellas, G.
  • ; p. 163-183
  • Evaluating fiscal regimes for resource projects : an example from oil development
  • Daniel [et al.], P.
  • ; p. 187-240 ; refs
  • Resource rent taxes : a re-appraisal
  • Land, B.C.
  • ; p. 241-262 ; refs
  • State participation in the natural resources sectors : evolution, issues and outlook
  • McPherson, C.
  • ; p. 263-288 ; refs
  • How best to auction natural resources
  • Cramton, P.
  • ; p. 289-316 ; refs
  • Resource tax administration : the implications of alternative policy choices
  • Calder, J.
  • ; p. 319-339 ; refs
  • Resource tax administration : functions, procedures and institutions
  • Calder, J.
  • ; p. 340-377 ; refs
  • International tax issues for the resources sector
  • Mullins, P.
  • ; p. 378-402 ; refs
  • Contractual assurances of fiscal stability
  • Daniel, P.
  • Sunley, E.M.
  • ; p. 405-424 ; refs
  • Time consistency in petroleum taxation : lessons from Norway
  • Osmundsen, P.
  • ; p. 425-444 ; refs
Extent
XV, 454 p.
Isbn
9804157813817
Label
The taxation of petroleum and minerals : principles, problems and practice
Publication
Contents
  • Theoretical perspectives on resource tax design
  • Boadway, R.
  • Keen, M.
  • ; p. 13- 74 ; refs
  • Principles of resource taxation for low-income countries
  • Collier, P.
  • ; p. 75-86 ; refs
  • Petroleum fiscal regimes : evolution and challenges
  • Nakhle, C.
  • ; p. 89-121 ; refs
  • International mineral taxation : experience and issues
  • Hogan, L.
  • Goldsworthy, B.
  • ; p. 122-162 ; refs
  • Natural gas : experience and issues
  • Kellas, G.
  • ; p. 163-183
  • Evaluating fiscal regimes for resource projects : an example from oil development
  • Daniel [et al.], P.
  • ; p. 187-240 ; refs
  • Resource rent taxes : a re-appraisal
  • Land, B.C.
  • ; p. 241-262 ; refs
  • State participation in the natural resources sectors : evolution, issues and outlook
  • McPherson, C.
  • ; p. 263-288 ; refs
  • How best to auction natural resources
  • Cramton, P.
  • ; p. 289-316 ; refs
  • Resource tax administration : the implications of alternative policy choices
  • Calder, J.
  • ; p. 319-339 ; refs
  • Resource tax administration : functions, procedures and institutions
  • Calder, J.
  • ; p. 340-377 ; refs
  • International tax issues for the resources sector
  • Mullins, P.
  • ; p. 378-402 ; refs
  • Contractual assurances of fiscal stability
  • Daniel, P.
  • Sunley, E.M.
  • ; p. 405-424 ; refs
  • Time consistency in petroleum taxation : lessons from Norway
  • Osmundsen, P.
  • ; p. 425-444 ; refs
Extent
XV, 454 p.
Isbn
9804157813817

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