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1 edition of Extractive resources and taxation found in the catalog.

Extractive resources and taxation

Extractive resources and taxation

proceedings of a symposium sponsored by the Committee on Taxation, Resources and Economic Development (TRED) at the Universityof Wisconsin-Milwaukee 1964

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Published by University of Wisconsin Press in Madison, London .
Written in English


Edition Notes

Statementedited by Mason Gaffney.
ContributionsGaffney, Mason., Committee on Taxation, Resources, and Economic Development
The Physical Object
Pagination450p.,ill.,25cm
Number of Pages450
ID Numbers
Open LibraryOL21539181M

This chapter provides an introduction to transfer pricing in extractive industries operating in resource-rich developing countries. Managing natural resource wealth is central to efforts to mobilize revenue to achieve sustainable development and prosperity in developing Author: Stephen E. Shay. In book: Environmental Conflicts, Migration and Governance (pp) taxation without representation page 53 EXTRACTIVE RESOURCES, CONFLICTS AND Author: Indra De Soysa.

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This, ISBN Buy the International Taxation and the Extractive Industries: Resources without Borders ebook. The increased need for extractive resources concurrent with the industrialization of the United States and Europe resulted in a significant depletion of domestic resources and a need to go to other countries to increase available resources. Early agreements for these resources took the form of “concessionFile Size: KB.

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular. This is an open access title available under the terms of a CC BY-NC-SA IGO licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. New initiatives recognize that resource wealth can provide a means, when properly used, for poorer nations to decisively break with poverty by diversifying economies and funding.


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Extractive resources and taxation Download PDF EPUB FB2

COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and Extractive resources and taxation book resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus.

Issues in Extractive Resource Taxation: A Review of Research Methods and Models Prepared by James L. Smith* Authorized for distribution by Michael Keen December 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. Extractive resources and taxation: proceedings. Madison, University of Wisconsin Press, (OCoLC) Document Type: Book: All Authors / Contributors: Mason Gaffney; Committee on Taxation, Resources and Economic Development.

Extractive Resources and Taxation: Proceedings [Mason Gaffney] on *FREE* shipping on qualifying offers.5/5(1). The taxation of Extractive resources and taxation book industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue.

This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular Brand: Routledge. The Economics of Natural Resources in Latin America is timely, since this new era of lower and volatile prices and possible reconfiguration of investment flows poses a challenge to natural resource tax systems in the world.

The argument of the book will be made by a collection of papers around the issue of tax efficiency in the region and.

iv Handbook on Taxation of the Extractive Industries relevance to developing countries, including the least developed, where extensive natural resources are often located. Mason Gaffney (born Octo ) is an American economist and a major critic of Neoclassical economics from a Georgist point of view.

He earned his B.A. in from Reed College in Portland, Oregon. Gaffney first read Henry George's masterwork Progress and Poverty as a high school junior. After serving in the southwest Pacific during World War II, this interest led him in to get a. The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue.

This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular Pages: 1. Revenue administration—Handbook, manuals, etc. Natural resources—Taxation—Handbooks, manuals, etc.

nternational I Monetary Fund. Title. HDC35 Disclaimer: Th e views expressed in this book are those of the authors and should not be eporr ted as or attributed to the. The emphasis of this chapter is on how mines are taxed, not on how tax revenues should be used.

However, it is noted that one of the influencing factors that drives fiscal system policy evolution is the issue of whether subnational governments should have additional taxing power or be given special revenue dispensation.

It is the author’s experience that devolving additional tax power to. The Economics of Natural Resources in Latin America book. Taxation and Regulation of the Extractive Industries. This book aims to understand the trade-off between the degree of taxation overall, the profitability of the relevant industry and the amount of investment and subsequent production in the region, as well as the relevance of Author: E M Osmel Manzano, Fernando Navajas, Andrew Powell.

Extractive Resources, and Leasing Policy; B (ed.)Extractive Resources and Taxation Madison: University of Wisconsin Press, Volume One, Publications of TRED, The Committee on Taxation, Resources and Economic Development.

Out of print; available micro. Includes 79 pages of "Editorial Findings" (item B, 2, hic), plus Introduction to. Progressive Taxation of Extractive Resources as Second-Best Optimal Policy.

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. The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies.

The Oxford University Centre for Business Taxation is joining with the Fiscal Affairs Department (FAD) of the IMF on 2 December to present a seminar to discuss International Taxation and the Extractive seminar will mark the publication of the new book, edited by current and former staff of the IMF, and published by Routledge.

The taxation of extractive industries exploiting. The Handbook highlights the issues developing countries should bear in mind when negotiating new contracts for the exploration and exploitation of natural and mineral resources within their territories.

It covers the following topics: tax treaty issues; permanent establishment issues; indirect transfer of assets; transfer pricing issues; tax treatment of decommissioning; the government's. Extractive Resources and Taxation.

MASON GAFFNEY, ed. Madison: University of Wisconsin Press. xviii, Natural resources and their associated industries provide opportunities for stimulating study of a remarkable diversity of problems in economic theory and policy.

Extractive Resources and Taxation is a collection of papers which. Extractive Resources and Taxation Edited By MASON GAFFNEy Madison: University of Wisconsin Press. $ wnat are tne best ways to tax extractive resources: While not intended to provide definitive conclusions, this ably edited compila tion.

sources, such as shale gas (and other unconventional petroleum resources), offer opportunities in a range of countries, and new materials require expanding rare minerals production.

Large volumes of resources likely remain to be discovered. Estimates from the Wealth of Nations database (World Bank, and ) indicate that the value of knownFile Size: 1MB. Downloadable (with restrictions)!

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.This chapter surveys the applicable theories and regimes underpinning the ownership and control of extractive resources in Africa.

In doing so, it deals with several complicated matters [email protected]{osti_, title = {Income taxation of natural resources}, author = {Breeding, C W and Burke, Jr, F M and Burton, A G}, abstractNote = {The purpose of this book is to describe and explain the income tax rules of the United States and Canada as they relate to the natural resource industries.

Natural resources in the broadest sense refer to oil, gas, minerals, and timber.