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

Edited by: Philip Daniel, Michael Keen, Charles McPherson

ISBN13: 9780415781381
Published: April 2010
Publisher: Routledge
Country of Publication: UK
Format: Paperback
Price: £28.99
Hardback edition , ISBN13 9780415569217

Low stock.

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.

Taxation, Energy and Natural Resources Law
Preface Dominique Strauss-Kahn

1. Introduction
Philip Daniel, Michael Keen Charles McPherson (IMF)

Part 1: Conceptual Overview
2. Theoretical perspectives on resource tax design
Robin Boadway (Queens University, Canada) and Michael Keen (IMF)
3. Principles of resource taxation for low-income countries
Paul Collier (University of Oxford)

Part 2: Sectoral Experiences and Issues
4. Petroleum fiscal regimes: Evolution and challenges
Carole Nakhle (University of Surrey, UK)
5. International mineral taxation: Experience and issues
Lindsay Hogan (Australian Bureau of Agricultural and Resource Economics) and Brenton Goldsworthy (IMF)
6.` Natural gas: Experience and issues
Graham Kellas (Wood Mackenzie)

Part 3: Special Topics
7. Evaluating fiscal regimes for resource projects: An example from oil development
Philip Daniel, Brenton Goldsworthy, Wojciech Maliszewski, Diego Mesa Puyo (all IMF) and Alistair Watson
8. Resource rent taxes: A re-appraisal
Bryan Land (World Bank)
9. State participation in the natural resources sectors: Evolution, issues and outlook
Charles McPherson (IMF)
10. How best to auction natural resources
Peter Cramton (University of Maryland)

Part 4: Implementation
11. Resource tax administration: The implications of alternative policy choices
12. Resource tax administration: Functions, procedures and institutions
Jack Calder
13. International tax issues for the resources sector
Peter Mullins (Australian Tax Office)Part
Part 5: Stability and Credibility
14. Contractual assurances of fiscal stability
Philip Daniel (IMF) and Emil Sunley
15. Time consistency in petroleum taxation: Lessons from Norway
Petter Osmundsen (University of Stavanger, Norway)