The taxation of petroleum and minerals : principles, problems and practice / edited by Philip Daniel, Michael Keen and Charles McPherson.
2010
HD9560.8.A1 T39 2010 (Map It)
On loan from Cellar, due 22. Dec 2025
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Title
The taxation of petroleum and minerals : principles, problems and practice / edited by Philip Daniel, Michael Keen and Charles McPherson.
Published
London ; New York : Routledge/International Monetary Fund, 2010.
Call Number
HD9560.8.A1 T39 2010
ISBN
9780415569217 (hbk.)
0415569214 (hbk.)
9780203851081 (eb)
0203851080 (eb)
0415569214 (hbk.)
9780203851081 (eb)
0203851080 (eb)
Description
xv, 454 pages : illustrations ; 25 cm.
System Control No.
(OCoLC)432997803
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Table of Contents
List of figures
vii
List of tables
ix
Notes on contributors
xi
Preface / Dominique Strauss-Kahn
xiv
1.
Introduction / Charles McPherson
1
pt. I
Conceptual overview
11
2.
Theoretical perspectives on resource tax design / Michael Keen
13
3.
Principles of resource taxation for low-income countries / Paul Collier
75
pt. II
Sectoral experiences and issues
87
4.
Petroleum fiscal regimes: evolution and challenges / Carole Nakhle
89
5.
International mineral taxation: experience and issues / Brenton Goldsworthy
122
6.
Natural gas: experience and issues / Graham Kellas
163
pt. III
Special topics
185
7.
Evaluating fiscal regimes for resource projects: an example from oil development / Alistair Watson
187
8.
Resource rent taxes: a re-appraisal / Bryan C. Land
241
9.
State participation in the natural resource sectors: evolution, issues and outlook / Charles McPherson
263
10.
How best to auction natural resources / Peter Cramton
289
pt. IV
Implementation
317
11.
Resource tax administration: the implications of alternative policy choices / Jack Calder
319
12.
Resource tax administration: functions, procedures and institutions / Jack Calder
340
13.
International tax issues for the resources sector / Peter Mullins
378
pt. V
Stability and credibility
403
14.
Contractual assurances of fiscal stability / Emil M. Sunley
405
15.
Time consistency in petroleum taxation: lessons from Norway / Petter Osmundsen
425
Index
445