Author : Mr.James L. Smith
Release : 2012-12-06
Genre : Business & Economics
Kind : eBook
Book Rating : 464/5 ( reviews)
Book Synopsis Issues in Extractive Resource Taxation by : Mr.James L. Smith
Download or read book Issues in Extractive Resource Taxation written by Mr.James L. Smith. This book was released on 2012-12-06. Available in PDF, EPUB and Kindle. Book excerpt: 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.