Publications By Author

Title: Cash Flow Analysis of Fiscal Regimes for Extractive Industries

Author: Benninger, Thomas ; Dan Devlin ; Camero Godinez, Eduardo ; Nate Vernon

Series: Working Paper No. 2024/089

Date: April 26, 2024

Subject: Carbon tax Commodities Corporate income tax Fiscal Analysis of Resource Industries (FARI) Oil Production sharing Revenue performance assessment Taxes

Title: Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Author: Albertin, Giorgia ; Yontcheva, Boriana ; Dan Devlin ; Devine, Hilary ; Gerard, Marc ; Beer, Sebastian ; Jankulov Suljagic, Irena ; Thakoor, V Vimal

Series: Departmental Paper No 2021/022

Date: September 28, 2021

Subject: Corporate income tax Corporate taxes Economic sectors Mining sector Tax incentives Tax policy Taxes Withholding tax

Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries

Author: Beer, Sebastian ; Dan Devlin

Series: Working Paper No. 2021/009

Date: January 15, 2021

Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules