The Taxation of Petroleum and Minerals: Principles, Problems and Practice (Routledge Explorations in Environmental Economics)

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9780415569217: The Taxation of Petroleum and Minerals: Principles, Problems and Practice (Routledge Explorations in Environmental Economics)

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.

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About the Author:

Philip Daniel is Deputy Head, Tax Policy Division, in the Fiscal Affairs Department of the International Monetary Fund.

Michael Keen is Assistant Director in the Fiscal Affairs Department of the International Monetary Fund, where he was previously head of the Tax Policy and Tax Coordination divisions.

Charles McPherson is Technical Assistance Adviser in the Fiscal Affairs Department of the International Monetary Fund with particular responsibilities for fiscal and financial policies in resource rich countries.

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