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Year of publication
Subject
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Rohstoffsteuer 200 Resource tax 198 Bergbau 43 Theorie 43 Theory 41 Mining 40 Australia 30 Australien 30 Resource deposit 27 Rohstoffvorkommen 27 Steuerpolitik 27 USA 26 Tax policy 24 United States 24 Rohstoffpolitik 20 Steuereinnahmen 20 Tax revenue 20 Mineral 19 Rohstoffwirtschaft 18 Steuer 18 Natürliche Ressourcen 17 Erschöpfbare Ressourcen 16 Natural resources 15 Resource policy 15 Exhaustible resources 14 Tax 14 Welt 14 World 14 Erdölgewinnung 13 Fuel tax 13 Mineralölsteuer 13 Petroleum extraction 13 Resources sector 13 Economic rent 12 Ökonomische Rente 12 Public revenue 11 Resource economics 11 Ressourcenökonomik 11 Russia 11 Russland 11
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Online availability
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Free 58 Undetermined 15
Type of publication
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Book / Working Paper 118 Article 81 Journal 1
Type of publication (narrower categories)
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Article in journal 70 Aufsatz in Zeitschrift 70 Graue Literatur 65 Non-commercial literature 65 Working Paper 39 Arbeitspapier 37 Amtsdruckschrift 15 Government document 15 Aufsatz im Buch 9 Book section 9 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 178 German 8 Russian 7 Spanish 5 Estonian 1 French 1
Author
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Jaakkola, Niko 6 Spiro, Daniel 6 Lund, Diderik 5 Bretschger, Lucas 4 Chen, Duanjie 4 Emerson, Craig 4 Valente, Simone 4 Bastos, Paulo 3 Benthem, Arthur A. van 3 Freebairn, John William 3 Laporte, Bertrand 3 O'Faircheallaigh, Ciaran 3 Otto, James M. 3 Perry, Guillermo 3 Quatrebarbes, Céline de 3 Shah, Alpa 3 Alexeev, Michael V. 2 Baunsgaard, Thomas 2 Belinga, Vincent 2 Bergevin, Gilles 2 Bosquet, Benoit 2 Bosquet, Benoît 2 Bottan, Nicolas L. 2 Bourgain, Arnaud 2 Bouterige, Yannick 2 Conrad, Robert F. 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 Kraal, Diane 2 Markandija, A. 2 Melou, Maximillien Kaffo 2 Moss, Laurence S. 2 Otto, James 2 Passant, John 2 Perry, Guillermo E. 2
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Institution
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Internationaler Währungsfonds 2 National Bureau of Economic Research 2 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 / Fiscal Affairs Department 1 Lincoln Institute of Land Policy 1 Minnesota 1 Minnesota / Minerals Tax Division 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 World Bank / Europe and Central Asia Region / Poverty Reduction and Econopmic Management Unit 1
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Published in...
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Resources policy 10 Journal of energy finance & development 6 Economic papers : a journal of applied economics and policy 5 IMF country report 5 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 CREA discussion paper 2 Documento CEDE 2 Etudes et documents / Centre d'Etudes et de Recherches sur le Développement International 2 IMF Working Paper 2 IMF working paper 2 Journal of public economics 2 Mineral investment risk and opportunities in Asia 2 NBER Working Paper 2 NBER working paper series 2 OECD Economics Department working papers 2 Studies in economic reform and social justice 2 Working paper / World Institute for Development Economics Research 2 Working papers of the Center of Economic Research at ETH Zurich 2 World Bank E-Library Archive 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 CER-ETH (Center of Economic Research at ETH Zurich) Working Paper 1 CESifo Working Paper Series 1 CESifo working papers 1 CIS policy monograph 1 Canadian public policy : a journal for the discussion of social and economic policy in Canada 1 Controlling in der kommunalen Umweltwirtschaft : Anforderungen - Aufgabenfelder - Instrumente 1 Coyuntura económica : publicación de la Fundación para la Educación Superior y el Desarrollo 1
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Source
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ECONIS (ZBW) 198 EconStor 2
Showing 1 - 50 of 200
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Natural Resource Taxation in Mexico : Some Considerations
Shah, Alpa - 2022
Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment...
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Natural resource taxation in Mexico : some considerations
Shah, Alpa - 2021
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Mining revenue, fiscal space and social policies : the case of Zambia
Aguirre Unceta, Rafaël - 2021
Mining resources have played an important role in the economy of Zambia. The country faces serious development challenges. This Working Paper investigates to which extent the mining of natural resources has facilitated public action regarding these challenges or whether, on the contrary, mining...
Persistent link: https://ebtypo.dmz1.zbw/10012592164
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A Primer on Mineral Taxation
Baunsgaard, Thomas - 2021
The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a...
Persistent link: https://ebtypo.dmz1.zbw/10013317856
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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...
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Natural resources revenue buoyancy in India : empirical evidence from state-specific mining regime
Chakraborty, Lekha; Thomas, Emmanuel; Gandhi, Piyush - 2020
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Revenue forecasting in the mining industries : a data-driven approach
Jones, Benjamin - 2020
Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries. However, this is challenging in practice, given commodity market volatility, the extended lags (and often opaque processes) between resource discoveries and...
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Natural resource dependence and tax effort in Sub-Saharan Africa
Adeniyi, Oluwatosin A.; Kumeka, Terver Theophilus; … - In: Journal of economic development 47 (2022) 1, pp. 29-64
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Tax design and rent sharing in mining sector : evidence from African gold-producing countries
Laporte, Bertrand; Quatrebarbes, Céline de; Bouterige, … - In: Journal of international development : the journal of … 34 (2022) 6, pp. 1176-1196
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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
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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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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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Resource Rents, Coercion, and Local Development : Evidence from Post-Apartheid South Africa
Bastos, Paulo - 2018
This paper examines how the dismantling of coercive institutions associated with the end of apartheid in South Africa in 1994 affected the distribution of rents from natural resource exports. It identifies the interplay between coercive institutions and natural resource rents as an important...
Persistent link: https://ebtypo.dmz1.zbw/10012936462
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Improving the Performance of Natural Resource Taxation in Developing Countries
Durst, Michael C. - 2018
This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to...
Persistent link: https://ebtypo.dmz1.zbw/10012927992
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A tax competition approach to resource taxation in developing countries
Bourgain, Arnaud; Zanaj, Skerdilajda - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012098825
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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...
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Does Oil Revenue Crowd Out Other Tax Revenues? Policy Lessons for Uganda
Belinga, Vincent - 2017
This paper examines the relationship between hydrocarbon and non-hydrocarbon revenues using a probabilistic panel model with data covering 30 resource-rich countries over 1992-2012. It also discusses policy implications for Uganda, a country with recently discovered oil reserves. The findings...
Persistent link: https://ebtypo.dmz1.zbw/10012246174
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Finders, Keepers?
Jaakkola, Niko - 2017
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://ebtypo.dmz1.zbw/10012955744
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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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Persistent link: https://ebtypo.dmz1.zbw/10011628303
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Finders, keepers?
Jaakkola, Niko; Spiro, Daniel; Benthem, Arthur A. van - 2017
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://ebtypo.dmz1.zbw/10011646309
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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 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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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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Adverse selection, commitment and exhaustible resource taxation
Ing, Julie - In: Resource and energy economics 61 (2020), pp. 1-28
Persistent link: https://ebtypo.dmz1.zbw/10012516484
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Resource Rents, Coercion, and Local Development : Evidence from Post-Apartheid South Africa
Bastos, Paulo - 2016
This paper examines how the dismantling of coercive institutions associated with the end of apartheid in South Africa in 1994 affected the istribution of rents from natural resource exports. It identifies the interplay between coercive institutions and natural resource rents as an important...
Persistent link: https://ebtypo.dmz1.zbw/10012246404
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Finders, Keepers?
Jaakkola, Niko - 2016
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://ebtypo.dmz1.zbw/10012986681
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The Role of Natural Resources in Fundamental Tax Reform in the Russian Federation
Bosquet, Benoit - 2016
Persistent link: https://ebtypo.dmz1.zbw/10012748563
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Fiscal Analysis of Resource Industries (FARI) methodology
Luca, Oana; Puyo, Diego Mesa - 2016
This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive industries (EI) requires economic and financial analysis at the project level, and...
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Persistent link: https://ebtypo.dmz1.zbw/10011453907
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Mali : technical assistance report-mining taxation-modeling of five mining operations
Internationaler Währungsfonds - 2016
This paper discusses Malian mining taxation. Mali's industrial mining sector is predominantly gold mining, with six industrial mines currently active. Most of the mines are old, but some have substantial reserves; extensions are planned for the Syama, Morila, Kalama, Tabakoto-Segela, and...
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Persistent link: https://ebtypo.dmz1.zbw/10011460193
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Finders, Keepers?
Jaakkola, Niko - 2016
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://ebtypo.dmz1.zbw/10012456256
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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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Finders, keepers?
Jaakkola, Niko; Spiro, Daniel; Benthem, Arthur A. van - In: Journal of public economics 169 (2019), pp. 17-33
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Making the Best of New Energy Resources in the United States
Sutherland, Douglas - 2015
Since around 2007, the country has been enjoying an "energy renaissance" thanks to its abundant stocks of shale oil and gas. The resurgence in oil and gas production is beginning to create discernible economic impacts and has changed the landscape for natural gas prices in the United States,...
Persistent link: https://ebtypo.dmz1.zbw/10013032810
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What do we know about the mineral resource rent sharing in Africa?
Laporte, Bertrand; Quatrebarbes, Céline de - 2015
Persistent link: https://ebtypo.dmz1.zbw/10011300728
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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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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; Perry, Guillermo - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010477266
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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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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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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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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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International resource tax policies beyond rent extraction
Bretschger, Lucas; Valente, Simone - 2013
We study the incentives of selfish governments to tax tradable primary inputs un- der asymmetric trade. Using an empirically-consistent model of endogenous growth, we obtain explicit links between persistent gaps in productivity growth and the observed tendency of resource-exporting (importing)...
Persistent link: https://ebtypo.dmz1.zbw/10010221090
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The Role of Natural Resources in Fundamental Tax Reform in the Russian Federation
Bosquet, Benoit - 2013
The Russian Federation has one of the richest natural resource endowments in the world. Despite their importance in the Russian economy, natural resources do not contribute as much as they could to public revenues. Large resource rents (excess payments, or above-normal profits generated by...
Persistent link: https://ebtypo.dmz1.zbw/10012559568
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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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Resource Dependence and Fiscal Effort in Sub-Saharan Africa
Treviño, Juan - 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...
Persistent link: https://ebtypo.dmz1.zbw/10013075543
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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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Income equivalence and a proposed resource rent charge
Alexeev, Michael V.; Conrad, Robert F. - In: Energy economics 66 (2017), pp. 349-359
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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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Indonesia : selected issues
Peiris, Shanaka J.; Zhou, Yong Sarah; Seneviratne, Dulani; … - 2012
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