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 objectives other than revenue maximiza...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2018.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2018/130 |
| 在線閱讀: | Full text available on IMF |