Evolution of natural-resource taxation in developing countries
Journal Article
·
· Nat. Resour. J.; (United States)
OSTI ID:6740180
This paper examines the long-term evolution of objectives and instruments of taxation of non-renewable natural-resource endowments in a wide spectrum of developing countries other than Mid-East oil exporters. A comparison of the function and effects of private-sector transnational corporations (TNCs), production-sharing contracts (PSCs) and other instruments in several less-developed countries (LDCs) finds differences that amount to little more than differences in labeling. 98 references, 1 table.
- Research Organization:
- Harvard Univ., Cambridge, MA
- OSTI ID:
- 6740180
- Journal Information:
- Nat. Resour. J.; (United States), Journal Name: Nat. Resour. J.; (United States) Vol. 22:3; ISSN NRJOA
- Country of Publication:
- United States
- Language:
- English
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