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...
| Prif Awdur: | |
|---|---|
| Fformat: | Cylchgrawn |
| Iaith: | English |
| Cyhoeddwyd: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Cyfres: | IMF Working Papers; Working Paper ;
No. 2018/130 |
| Mynediad Ar-lein: | Full text available on IMF |