Format:
1 Online-Ressource (xix, 421 Seiten)
,
Illustrationen
ISBN:
9783031226069
Content:
Intro -- About This Book -- Contents -- Notes on Contributors -- List of Figures -- List of Tables -- Part I Introduction and Overview -- 1 Overview -- Part II The Taxation of Natural Resources and the Environment, Revenue Sharing and Revenue Fund Management -- 2 The Taxation of Natural Resources: Principles and Policy Issues -- 2.1 Introduction -- 2.2 The Goals of Resource Taxation -- 2.2.1 The Concept of Resource Rents -- 2.2.1.1 Non-Renewable Resource Rents -- 2.2.1.2 Renewable Resource Rents -- 2.2.2 Reasons for Taxing Resource Industries -- 2.2.2.1 Rent Collection -- 2.2.2.2 Capital Income Taxation -- 2.2.2.3 Industrial Policy -- 2.2.2.4 Risk Pooling and Financing -- 2.2.2.5 The Taxation of Foreigners -- 2.2.2.6 Exercise Monopoly Powers in World Markets -- 2.2.2.7 Conservation of Resources -- 2.3 Principles of Taxing Resource Rents -- 2.3.1 Some General Issues -- 2.3.1.1 Ex Ante Versus Ex Post Rent Taxation -- 2.3.1.2 Problems of Measuring Rents -- 2.3.1.3 Monitoring and Implementation Problems -- 2.3.1.4 Relation with Other Taxes -- 2.3.1.5 Absence of Loss Offsetting and Uncertainty -- 2.3.1.6 Treatment of Foreign Income -- 2.3.2 Some Equivalent Ways of Measuring Rents -- 2.3.2.1 Economic Rents -- 2.3.3 Cash Flow -- 2.3.3.1 Cash Flow Equivalent -- 2.3.4 Rent-Maximizing Decision Rules -- 2.3.4.1 Non-Renewable Resources -- 2.3.4.2 Renewable Resources -- 2.3.4.3 Inventories -- 2.3.5 Mechanisms for Taxation of Resource Rents -- 2.3.5.1 Auctions -- 2.3.5.2 Cash Flow and Cash Flow Equivalent Taxation -- 2.3.5.3 Royalties -- 2.3.5.4 Production Sharing and Public Sector Equity Participation -- 2.4 The Costs of Imperfect Rent Taxes -- 2.4.1 Introduction -- 2.4.2 Decisions Affected by Rent Taxes -- 2.4.3 Royalty Structures -- 2.4.4 Export Taxes -- 2.4.5 Concessions and Leasing Arrangements -- 2.4.6 Measuring the Distorting Effect of Taxes.
Note:
Description based on publisher supplied metadata and other sources
Additional Edition:
ISBN 9783031226052
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9783031226052
Language:
English
