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Optimal Taxation in the Forestry Sector in the Congo Basin: The Case of Gabon
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Author/Editor: |
Melhado, Oscar E. |
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October 1, 2007 |
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Electronic Access: |
Free Full Text (PDF file size is 282KB)
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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.
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Summary: This paper reviews forestry reform in the Congo basin, focusing on Gabon. It argues that the key challenge for the Congo basin countries is to manage their forests in a sustainable manner. It presents the current situation of forestry taxation and forestry reform in Gabon. The paper analyzes optimal taxation in the forestry sector using a static model. The model works from the proposition that tax policy should be used exclusively for revenue purposes and resource preservation should be achieved mainly through legislation and enforcement. It argues that when prices are uncertain the best practice is to tax only profits.
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Series: |
Working Paper No. 07/253 |
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Subject(s): |
Forestry | Gabon | Taxation | Economic models |
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Author's keyword(s): |
Forestry sector | optimal taxation | Gabon |
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Published: |
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October 1, 2007 |
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Format: |
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Paper |
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Stock No: |
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WPIEA2007253 |
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Pages: |
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23 |
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Price: |
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US$18.00
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