The Taxation of Petroleum and Minerals: Principles, Problems and Practice by Philip DanielThe Taxation of Petroleum and Minerals: Principles, Problems and Practice by Philip Daniel

The Taxation of Petroleum and Minerals: Principles, Problems and Practice

EditorPhilip Daniel, Michael Keen, Charles Mcpherson

Hardcover | October 5, 2010

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There are few areas of economic policy-making in which the returns to good decisions are so high'and the punishment of bad decisions so cruel'as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals.

This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.

Philip Danielis Deputy Head, Tax Policy Division, in the Fiscal Affairs Department of the International Monetary Fund.Michael Keenis Assistant Director in the Fiscal Affairs Department of the International Monetary Fund, where he was previously head of the Tax Policy and Tax Coordination divisions.Charles McPhersonis Technical Assistan...
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Title:The Taxation of Petroleum and Minerals: Principles, Problems and PracticeFormat:HardcoverDimensions:480 pages, 9.21 × 6.14 × 0.98 inPublished:October 5, 2010Publisher:Taylor and FrancisLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0415569214

ISBN - 13:9780415569217

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Table of Contents

PrefaceDominique Strauss-Kahn 1. Introduction Philip Daniel, Michael Keen Charles McPherson (IMF) Part 1: Conceptual Overview  2. Theoretical perspectives on resource tax designRobin Boadway (Queens University, Canada) and Michael Keen (IMF) 3. Principles of resource taxation for low-income countriesPaul Collier (University of Oxford) Part 2: Sectoral Experiences and Issues  4. Petroleum fiscal regimes: Evolution and challengesCarole Nakhle (University of Surrey, UK) 5. International mineral taxation: Experience and issuesLindsay Hogan (Australian Bureau of Agricultural and Resource Economics) and Brenton Goldsworthy (IMF) 6.`Natural gas: Experience and issuesGraham Kellas (Wood Mackenzie) Part 3: Special Topics 7.Evaluating fiscal regimes for resource projects: An example from oil developmentPhilip Daniel, Brenton Goldsworthy, Wojciech Maliszewski, Diego Mesa Puyo (all IMF) and Alistair Watson 8. Resource rent taxes: A re-appraisalBryan Land (World Bank) 9. State participation in the natural resources sectors: Evolution, issues and outlookCharles McPherson (IMF) 10. How best to auction natural resourcesPeter Cramton (University of Maryland)  Part 4: Implementation 11. Resource tax administration: The implications of alternative policy choices  12 Resource tax administration: Functions, procedures and institutionsJack Calder 13. International tax issues for the resources sectorPeter Mullins (Australian Tax Office) Part 5: Stability and Credibility 14. Contractual assurances of fiscal stabilityPhilip Daniel (IMF) and Emil Sunley  15. Time consistency in petroleum taxation: Lessons from NorwayPetter Osmundsen (University of Stavanger, Norway)