The Taxation Of Petroleum And Minerals


The Taxation Of Petroleum And Minerals
DOWNLOAD

Download The Taxation Of Petroleum And Minerals PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Taxation Of Petroleum And Minerals book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page





The Taxation Of Petroleum And Minerals


The Taxation Of Petroleum And Minerals
DOWNLOAD

Author : Philip Daniel
language : en
Publisher: Routledge
Release Date : 2010-04-15

The Taxation Of Petroleum And Minerals written by Philip Daniel and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-15 with Business & Economics categories.


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.



The Taxation Of Petroleum And Minerals Principles Problems And Practice


The Taxation Of Petroleum And Minerals Principles Problems And Practice
DOWNLOAD

Author : Philip Daniel
language : en
Publisher: Routledge
Release Date : 2010-04-30

The Taxation Of Petroleum And Minerals Principles Problems And Practice written by Philip Daniel and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-30 with Business & Economics categories.


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.



Progressive Taxation Of Extractive Resources As Second Best Optimal Policy


Progressive Taxation Of Extractive Resources As Second Best Optimal Policy
DOWNLOAD

Author : Jean-François Wen
language : en
Publisher: International Monetary Fund
Release Date : 2018-06-13

Progressive Taxation Of Extractive Resources As Second Best Optimal Policy written by Jean-François Wen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-13 with Business & Economics categories.


The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh perspective on its purpose and measurement. Regressive taxes, such as royalties, exist to satisfy policy objectives other than revenue maximization, such as achieving early revenues, while rent-based or profit-sensitive fiscal instruments must be designed with progressive marginal rates to maximize government revenues. Hence, the emphasis should be placed on tax rate progression of the direct taxation of profit or rent, rather than progressivity in the overall government take. However, as regressive taxes, by their very nature, tend to be distortionary, the optimal degree of progression in the rent- or profit-tax rates must take these distortions into account. The central ideas are illustrated with a simple analytical model in which a second-best optimal tax rate schedule on profit is characterized in the presence of the tax distortions caused by the regressive taxes. Some practical implications of the analysis are discussed.



Issues In Extractive Resource Taxation


Issues In Extractive Resource Taxation
DOWNLOAD

Author : Mr.James L. Smith
language : en
Publisher: International Monetary Fund
Release Date : 2012-12-06

Issues In Extractive Resource Taxation written by Mr.James L. Smith and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.


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.



Taxation Of Mineral Rents


Taxation Of Mineral Rents
DOWNLOAD

Author : Ross Garnaut
language : en
Publisher:
Release Date : 1983

Taxation Of Mineral Rents written by Ross Garnaut and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.


How should governments manage their countries mineral and oil-gas resources? This book deals with the relationships between governments and mining companies; governments participation in mining enterprises; stabilization in the face of fluctuating mineral revenue; and possible forms for tax systems and their administration.



Taxation Of Mineral Resources


Taxation Of Mineral Resources
DOWNLOAD

Author : Robert F. Conrad
language : en
Publisher:
Release Date : 1980

Taxation Of Mineral Resources written by Robert F. Conrad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Business & Economics categories.




Philippines


Philippines
DOWNLOAD

Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2012-08-03

Philippines written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-03 with Business & Economics categories.


This Technical Assistance (TA) Report on the Philippines discusses the fiscal regime for the mining sector. The Philippines has long been a producer of minerals, but the mining and petroleum sectors account for only a small share of the economy, exports, and government revenue. The petroleum sector comprises only two fields—one producing natural gas and condensate and one producing crude oil. The TA report suggests legislative reforms of financial and technical assistance agreements (FTAAs), repealing of tax incentives and consolidating all domestic tax rules, and fostering sound environmental practices.



Income Taxation Of Natural Resources


Income Taxation Of Natural Resources
DOWNLOAD

Author : Charles W. Russell (C.P.A.)
language : en
Publisher:
Release Date : 1992

Income Taxation Of Natural Resources written by Charles W. Russell (C.P.A.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Forests and forestry categories.




Minerals And Natural Resources Tax Issues


Minerals And Natural Resources Tax Issues
DOWNLOAD

Author : CCH Incorporated
language : en
Publisher: CCH Incorporated
Release Date : 2013

Minerals And Natural Resources Tax Issues written by CCH Incorporated and has been published by CCH Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Mines and mineral resources categories.


Minerals and Natural Resources Tax Issues (2013) is a supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. The publication provides helpful and practical guidance on todays federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, examples are provided that illustrate the application of the tax laws. The publication is meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws as applicable to taxpayers with interests in mineral properties.



Mineral And Petroleum Resources Rent Tax Legislation 2013


Mineral And Petroleum Resources Rent Tax Legislation 2013
DOWNLOAD

Author : Australia
language : en
Publisher:
Release Date : 2013

Mineral And Petroleum Resources Rent Tax Legislation 2013 written by Australia and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Fuel categories.


Contains all the essential tax legislation relating to the minerals resource rent tax (MRRT) and petroleum resource rent tax (PRRT) in a single volume with an easy-to-follow, logical layout.