AuthorBoadway, Robin W., 1943-
TitleThe taxation of natural resources : principles and policy issues / Robin Boadway and Frank Flatters
Imprint Washington, D.C. : Public Economics, Policy Research Dept., World Bank, 1993
Descript iii, 57 p. ; 28 cm

CONTENT

Goals of resource taxation: Concept of resource rents -- Reasons for taxing resource industries -- Principles of taxing resource rents: Some general issues ; Some equivalent ways of measuring rents ; Rent-maximizing decision rules ; Mechanisms for taxation of resource rents -- Costs of imperfect rent taxes -- Policy implications


Natural resources -- Taxation

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