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

Author/Editor: James L. Smith
Publication Date: December 06, 2012
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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.
Series: Working Paper No. 12/287
Subject(s): Natural resources | Mining sector | Tax policy | Fiscal policy | Taxation | Economic models

Publication Date: December 06, 2012
ISBN/ISSN: 9781475573466/1018-5941 Format: Paper
Stock No: WPIEA2012287 Pages: 26
US$18.00 (Academic Rate:
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