There are few areas of economic policy-making in which the returns to good decisions are so highand the punishment of bad decisions so cruelas 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.
PrefaceDominique 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, Dieglăb
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