01721cas a2200253 a 4500 AALejournalIMF013226 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475573466 1018-5941 BD-DhAAL BD-DhAAL Smith, James. Issues in Extractive Resource Taxation : A Review of Research Methods and Models / James Smith. Washington, D.C. : International Monetary Fund, 2012. 1 online resource (26 pages) IMF Working Papers <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 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 preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on the researcher's choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations. Mode of access: Internet United States imf IMF Working Papers; Working Paper ; No. 2012/287 Full text available on IMF http://elibrary.imf.org/view/journals/001/2012/287/001.2012.issue-287-en.xml IMF e-Library