Issues in extractive resource taxation: A review of research methods and models

James Smith

Resources Policy, 2013, vol. 38, issue 3, 320-331

Abstract: 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, and is limited by, 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.

Keywords: Extractive resources; Tax policy; Fiscal regimes; Distortions (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (46)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0301420713000457
Full text for ScienceDirect subscribers only

Related works:
Working Paper: Issues in Extractive Resource Taxation: A Review of Research Methods and Models (2012)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:jrpoli:v:38:y:2013:i:3:p:320-331

DOI: 10.1016/j.resourpol.2013.06.004

Access Statistics for this article

Resources Policy is currently edited by R. G. Eggert

More articles in Resources Policy from Elsevier
Bibliographic data for series maintained by Catherine Liu ().