01553cas a2200241 a 4500 AALejournalIMF007242 230101c9999 xx r poo 0 0eng d 5.00 USD 9781455272518 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Iceland : Advancing Tax Reform and the Taxation of Natural Resources. Washington, D.C. : International Monetary Fund, 2011. 1 online resource (80 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland's major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number of measures. The measures that increase fiscal levies on energy-intensive industries should be avoided. The proposals in this paper aim at efficiency and equity in the tax system rather than revenue growth. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2011/138 Full text available on IMF http://elibrary.imf.org/view/journals/002/2011/138/002.2011.issue-138-en.xml IMF e-Library