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Year of publication
Subject
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Rohstoffsteuer 167 Resource tax 165 Theorie 39 Theory 37 Bergbau 33 Mining 32 USA 28 United States 27 Australia 26 Australien 26 Erschöpfbare Ressourcen 16 Steuerpolitik 15 Erdölgewinnung 14 Exhaustible resources 14 Petroleum extraction 14 Rohstoffpolitik 14 Tax policy 14 Fuel tax 13 Mineralölsteuer 13 Resource deposit 12 Rohstoffvorkommen 12 Steuer 12 Resource policy 11 Mineral 10 Steuereinnahmen 10 Tax 10 Tax revenue 10 Welt 10 World 10 Gold mining 9 Goldbergbau 9 Russia 9 Russland 9 Erdgas 8 Kanada 8 Natural gas 8 Public revenue 8 Steuerreform 8 Steuertheorie 8 Tax reform 8
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Online availability
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Free 34 Undetermined 15
Type of publication
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Book / Working Paper 88 Article 77 Journal 2
Type of publication (narrower categories)
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Article in journal 67 Aufsatz in Zeitschrift 67 Graue Literatur 56 Non-commercial literature 56 Working Paper 31 Arbeitspapier 29 Amtsdruckschrift 15 Government document 15 Aufsatz im Buch 10 Book section 10 Collection of articles of several authors 4 Konferenzschrift 4 Sammelwerk 4 Conference proceedings 3 Hochschulschrift 3 Thesis 2 Accompanied by computer file 1 Advisory report 1 Case study 1 Elektronischer Datenträger als Beilage 1 Fallstudie 1 Gutachten 1 Handbook 1 Handbuch 1 No longer published / No longer aquired 1 Statistics 1 Statistik 1
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Language
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English 145 German 8 Russian 7 Spanish 5 Estonian 1 French 1
Author
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Emerson, Craig 5 Lund, Diderik 4 Otto, James M. 4 Freebairn, John William 3 Kraal, Diane 3 O'Faircheallaigh, Ciaran 3 Alexeev, Michael V. 2 Bergevin, Gilles 2 Bretschger, Lucas 2 Chen, Duanjie 2 Chernyavskiy, Andrey 2 Daniel, Philip 2 Dasgupta, Partha 2 Ergas, Henry 2 Fraser, Robert W. 2 Gade, Mary N. 2 Golub, Aleksandr A. 2 Guj, Pietro 2 Lasserre, Pierre 2 Markandija, A. 2 Moss, Laurence S. 2 Otto, James 2 Perry, Guillermo E. 2 Pincus, Jonathan James 2 Shah, Alpa 2 Strukova, Elena Borisovna 2 Sunnevåg, Kjell 2 Valente, Simone 2 Werner, Jan 2 Adebayo, Eric 1 Agostini, Paola 1 Ahmadian, Majid 1 Ajtekenov, K. M. 1 Alton, Theresa 1 Andrews, Craig B. 1 Andrews-Speed, C. P. 1 Araníbar del Alcázar, Jaime 1 Arnold, Brian J. 1 Asanuma, Shinji 1 Asllani, Gani 1
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Institution
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USA / Office of Energy Markets and End Use 2 Vereinte Nationen / Economic and Social Commission for Asia and the Pacific 2 ACIL Australia Pty. <Hawthorn, Victoria> 1 Aachener Stiftung Kathy Beys 1 Australian Goldmining Industry Council 1 Canadian Tax Foundation 1 International Petroleum Fiscal Regimes Conference <1, 1996, Anchorage, Alas.> 1 Internationaler Währungsfonds 1 Internationaler Währungsfonds / Fiscal Affairs Department 1 Lincoln Institute of Land Policy 1 Minnesota 1 Minnesota / Minerals Tax Division 1 National Bureau of Economic Research 1 Queen's University / Centre for Resource Studies 1 USA / Congress / Joint Economic Committee / Subcommittee on Monetary and Fiscal Policy 1 USA / Joint Committee on Taxation 1 USA / Subcommittee on Energy and Agricultural Taxation 1 USA / Subcommittee on Surface Transportation 1 Weltbank 1
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Published in...
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Resources policy 10 Journal of energy finance & development 6 IMF country report 5 Economic papers : a journal of applied economics and policy 4 IMF working papers 4 Energy economics 3 Policy research working paper : WPS 3 The American journal of economics and sociology 3 The Canadian journal of economics 3 1992 proceedings of the eighty-fifth Annual Conference on Taxation : held under the auspices of the National Tax Association - Tax Institute of America at Salt Lake City, Utah, October 11 - 14, 1992 2 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 2 IMF working paper 2 Mineral investment risk and opportunities in Asia 2 OECD Economics Department working papers 2 Studies in economic reform and social justice 2 2013 Australian Tax Forum 28 (4), pg. 819-852 1 ASEAN economic bulletin 1 Accounting research journal 1 Annual review of resource economics 1 Análisis económico 1 Basic research program working papers / Series: Economics / National Research University, Higher School of Economics 1 Berichte aus der Volkswirtschaft 1 Business and politics : B&P 1 Business ethics and leadership : BEL 1 CIS policy monograph 1 CREA discussion paper 1 Cahier / Départment de Sciences Économiques, Université de Montréal 1 Controlling in der kommunalen Umweltwirtschaft : Anforderungen - Aufgabenfelder - Instrumente 1 Coyuntura económica : publicación de la Fundación para la Educación Superior y el Desarrollo 1 Directions in development / Energy and mining 1 Directions in development : energy and mining 1 Discussion paper / Australian Bureau of Agricultural and Resource Economics 1 Documento CEDE 1 Documento de trabajo / Instituto de Economía, Pontificia Universidad Catolica de Chile 1 ERC working papers in economics 1 ESCAP/UNCTC publication series 1 Economic systems 1 Economics Working Paper Series 1 Ekonomika i matematičeskie metody 1 Energy papers 1
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Source
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ECONIS (ZBW) 165 EconStor 2
Showing 1 - 50 of 167
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Natural resource taxation in Mexico : some considerations
Shah, Alpa - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012796661
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The Taxation of Exhaustible Resources
Dasgupta, Partha; Heal, Geoffrey M.; Stiglitz, Joseph E. - 2021
This paper analyzes the effect of taxation on the intertemporal allocation of an exhaustible resource. A general framework within which a large variety of taxes can be analyzed is developed and then applied to a number of specific taxes. It is shown that there exists a pattern of taxation which...
Persistent link: https://ebtypo.dmz1.zbw/10013240662
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Current mining taxation policy implemented by both Mongolia and Kazakhstan : the development comparatives between Ulaanbaatar and Astana
Miller, Antony D. - In: Business ethics and leadership : BEL 3 (2019) 2, pp. 39-52
Persistent link: https://ebtypo.dmz1.zbw/10012157027
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Profit taxation and royalties : evidence from gold mines in Sub-Saharan Africa
Bertinelli, Luisito; Bourgain, Arnaud; Zanaj, Skerdilajda - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012171985
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Is conventional wisdom about resource taxation correct? : mining evidence from transparency reporting
Adebayo, Eric; Lashitew, Addisu A.; Werker, Eric - In: World development : the multi-disciplinary … 146 (2021), pp. 1-14
Persistent link: https://ebtypo.dmz1.zbw/10013188840
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Mining taxation : reconciling the interests of government and industry
Lilford, Eric; Guj, Pietro - 2021
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the...
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Persistent link: https://ebtypo.dmz1.zbw/10012251203
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Ciclo de precios y regímenes fiscales vinculados con los recursos naturales no renovables en América Latina y el Caribe
Hanni, Michael; Jiménez, Juan Pablo; Ruelas, Ignacio - 2018
El presente trabajo analiza la relación entre el manejo de los recursos naturales no renovables, su relación con el ciclo de precios y la evolución de los ingresos fiscales en la región. El auge de precios ha tenido indudablemente un impacto positivo en el espacio fiscal de los países...
Persistent link: https://ebtypo.dmz1.zbw/10011954631
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Mining taxation in Africa : the gold mining industry in 14 countries from 1980 to 2015
Laporte, Bertrand; Quatrebarbes, Céline de; Bouterige, … - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011730753
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Trade and commodity taxes as environmental instruments in an open economy
Koska, Onur A.; Stähler, Frank; Yeni, Onur - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011659116
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The taxation of extractive industries : mining
Otto, James M. - 2017
The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types and investment tax incentives and briefly...
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The impact of minerals rent tax on Kosovos’s bughet
Statovci, Bedri; Asllani, Gani; Berisha, Vlora - In: EuroEconomica 36 (2017) 1, pp. 34-44
Persistent link: https://ebtypo.dmz1.zbw/10011665994
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Finders, keepers?
Jaakkola, Niko; Spiro, Daniel; Benthem, Arthur A. van - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011521620
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Mining Taxation in Colombia
Chen, Duanjie - 2015
This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource Rent Tax (RRT) to new mining projects (together with a...
Persistent link: https://ebtypo.dmz1.zbw/10013027789
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Mining Taxation in Colombia
Chen, Duanjie - 2015
English Abstract: This paper first assesses the current Colombian mining tax-and-royalty regime in comparison with other countries from the points of view of efficiency, competitiveness and revenue performance. The report then discusses the theoretical convenience of introducing alternative...
Persistent link: https://ebtypo.dmz1.zbw/10013027042
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Oklahoma oil and natural gas severance taxes : a comparative analysis
Gade, Mary N.; Maguire, Karen; Makamu, Francis - In: Journal of business strategies 35 (2018) 1, pp. 48-70
Persistent link: https://ebtypo.dmz1.zbw/10011883469
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Jurisdictional tax competition and the division of nonrenewable resource rents
Maniloff, Peter; Manning, Dale - In: Environmental & resource economics : the official … 71 (2018) 1, pp. 179-204
Persistent link: https://ebtypo.dmz1.zbw/10011998594
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The taxation of extractive industries : mining
Otto, James M. - In: Extractive industries : the management of resources as …, (pp. 275-297). 2018
Persistent link: https://ebtypo.dmz1.zbw/10011983327
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A Grounded Theory Approach to the Minerals Resource Rent Tax
Kraal, Diane - 2014
Governments around the world are under constant pressure to reduce deficits and balance their national budgets. The previous heterodoxy of suggesting new or higher taxes has now become orthodoxy. A recent example is the returned Barack Obama administration, which is emboldened to the task of...
Persistent link: https://ebtypo.dmz1.zbw/10013058968
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Natural resources and economic growth in Russia's regions
Alexeev, Michael V.; Chernyavskiy, Andrey - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010465895
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Resource dependence and fiscal effort in Sub-Saharan Africa
Thomas, Alun; Treviño, Juan P. - 2013
High natural resource prices in recent years have resulted in sizeable increases in fiscal revenue for many resource-exporting countries in sub-Saharan Africa. However, this revenue source is volatile, and arguably these countries should also rely on other forms of taxation to help fund public...
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Persistent link: https://ebtypo.dmz1.zbw/10012667509
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Mali : technical assistance report ; continued modernization of the Malian tax system and administration ; memorandum on natural resource management
Fossat, Patrick; Montagnat-Rentier, Gilles; Petit, Patrick - 2013
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Persistent link: https://ebtypo.dmz1.zbw/10010395814
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The taxation of nonrenewable natural resources
Gaudet, Gérard; Lasserre, Pierre - 2013
Persistent link: https://ebtypo.dmz1.zbw/10010230243
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Does oil revenue crowd out other tax revenues? : policy lessons for Uganda
Belinga, Vincent; Melou, Maximillien Kaffo; Nganou, … - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011663371
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The impact of resource tax reform on China's coal industry
Liu, Huihui; Chen, Zhanming; Wang, Jianliang; Fan, Jihong - In: Energy economics 61 (2017), pp. 52-61
Persistent link: https://ebtypo.dmz1.zbw/10011737655
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Issues in extractive resource taxation : a review of research methods and models
Smith, James L. - 2012
This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding...
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Persistent link: https://ebtypo.dmz1.zbw/10009678879
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Revenues from National Resource Taxation – both a blessing and a curse
Werner, Jan - 2012
Persistent link: https://ebtypo.dmz1.zbw/10009783875
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The effects of oil and mineral taxation on non-commodity fiscal revenues
Perry, Guillermo; Bustos, Sebastian - 2012
Persistent link: https://ebtypo.dmz1.zbw/10009684120
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Minerals Resource Rent Tax (MRRT) : Mining Project Evaluation Techniques
Kraal, Diane - 2012
The authors contend that narrow outcomes are the result of using the prevalent mining industry project technique of ‘internal rate of return' for the modelling of the proposed minerals resource rent tax (MRRT). For tax practitioners unfamiliar with the mining sector, the modelling (using...
Persistent link: https://ebtypo.dmz1.zbw/10013107399
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Indonesia : selected issues
Peiris, Shanaka J.; Zhou, Yong Sarah; Seneviratne, Dulani; … - 2012
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Persistent link: https://ebtypo.dmz1.zbw/10009626796
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Taxation of the Mining, Petroleum and Gas Sectors. In Special Report : Proceedings of the 2014 Papua New Guinea Tax Review and Symposium, 29-30 May No. 70
Kraal, Diane - 2016
In October 2013, the Government of Papua New Guinea commenced the tax review process via the formation of a Tax Review Committee. Through the Committee, the Government intends to put in place, appropriate reforms in order to realign the tax system to support the country's present, medium and...
Persistent link: https://ebtypo.dmz1.zbw/10013004252
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Resource rents, coercion, and local development : evidence from post-apartheid South Africa
Bastos, Paulo; Bottan, Nicolas L. - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011431605
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Mali : technical assistance report-mining taxation-modeling of five mining operations
Internationaler Währungsfonds - 2016
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Persistent link: https://ebtypo.dmz1.zbw/10011460193
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Governing in a trust deficit
Peters, Michael David - In: Business and politics : B&P 18 (2016) 3, pp. 199-223
Persistent link: https://ebtypo.dmz1.zbw/10011552239
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Iceland : advancing tax reform and the taxation of natural resources
Daniel, Philip; Mooij, Ruud A. de; Matheson, Thornton; … - 2011
Persistent link: https://ebtypo.dmz1.zbw/10009583353
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Submission to the GST distribution review
Pincus, Jonathan James - 2011
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Mining Taxation : Some Economic Issues
Ergas, Henry - 2011
We argue five main propositions. Firstly, the choice between royalties and profit-based taxation involves an efficiency trade-off, between diminished incentives to produce output on one hand, and diminished incentives to minimize costs on the other (as in Laffont and Tirole 1993). So the Brown...
Persistent link: https://ebtypo.dmz1.zbw/10013132452
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Endogenous Growth, Asymmetric Trade and Resource Taxation
Bretschger, Lucas; Valente, Simone - 2010
Since 1980, the aggregate income of oil-exporting countries relative to that of oil- poor countries has been remarkably constant despite structural gaps in productivity growth rates. This stylized fact is analyzed in a two-country model where resource- poor (Home) and resource-rich (Foreign)...
Persistent link: https://ebtypo.dmz1.zbw/10011753196
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Endogenous growth, asymmetric trade and resource taxation
Bretschger, Lucas; Valente, Simone - 2010
Since 1980, the aggregate income of oil-exporting countries relative to that of oil- poor countries has been remarkably constant despite structural gaps in productivity growth rates. This stylized fact is analyzed in a two-country model where resource- poor (Home) and resource-rich (Foreign)...
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Persistent link: https://ebtypo.dmz1.zbw/10008748355
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Mining Taxation : An Application to Mali
Thomas, Saji - 2010
Mali's gold sector is an enclave with weak forward and backward linkages with the rest of the economy. Given the predominance of the fiscal transmission channel, it is important that the design of the mineral tax regime gives the state a fair share of the benefits. Using optimal control theory,...
Persistent link: https://ebtypo.dmz1.zbw/10013142943
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Mining in the nordic countries : a comparative review of legislation and taxation
Hojem, Petter - 2015
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Persistent link: https://ebtypo.dmz1.zbw/10011413643
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Reconsidering royalty and resource rent taxes for Australian mining
Freebairn, John William - In: The Australian journal of agricultural and resource … 59 (2015) 4, pp. 586-601
Persistent link: https://ebtypo.dmz1.zbw/10011392999
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Tax policy in MENA countries : looking back and forward
Mansour, Mario - 2015
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Persistent link: https://ebtypo.dmz1.zbw/10011281187
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Taxation of natural resources and economic growth in Russia's regions
Alexeev, Michael V.; Chernyavskiy, Andrey - In: Economic systems 39 (2015) 2, pp. 317-338
Persistent link: https://ebtypo.dmz1.zbw/10011527544
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South Africa : technical assistance report ; fiscal regimes for mining and petroleum ; opportunities and challenges
Daniel, Philip; Grote, Martin; Harris, Peter; Shah, Alpa - 2015
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Persistent link: https://ebtypo.dmz1.zbw/10011376336
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How can South Africa's tax system meet revenue raising challenges?
Lewis, Christine; Alton, Theresa - 2015
Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge is to generate these revenues without...
Persistent link: https://ebtypo.dmz1.zbw/10011577642
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Rent taxation for nonrenewable resources
Lund, Diderik - 2009
The literature on taxation of rents from nonrenewable resources uses different theoretical assumptions and methods and a variety of empirical observations to arrive at widely diverging conclusions. Many studies use models and methods which disregard uncertainty, investigating distortionary...
Persistent link: https://ebtypo.dmz1.zbw/10010275656
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Rent taxation for nonrenewable resources
Lund, Diderik - 2009
The literature on taxation of rents from nonrenewable resources uses different theoretical assumptions and methods and a variety of empirical observations to arrive at widely diverging conclusions. Many studies use models and methods which disregard uncertainty, investigating distortionary...
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Persistent link: https://ebtypo.dmz1.zbw/10003791130
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Making the best of new energy resources in the United States
Sutherland, Douglas - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010464981
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The minerals resource rent tax : the Australian Labor Party and the continuity of change
Passant, John - In: Accounting research journal 27 (2014) 1, pp. 19-36
Persistent link: https://ebtypo.dmz1.zbw/10010414824
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Umwelt- und Ressourcenkosten in der Wasserwirtschaft
Davis, Jennifer - In: Controlling in der kommunalen Umweltwirtschaft : …, (pp. 179-189). 2014
Persistent link: https://ebtypo.dmz1.zbw/10010386154
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