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Nature > Natural Resources

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  • Tax administration and procedure x
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Cover Technical Notes and Manuals
DIGNAR-19 Toolkit Manual
Mr. Zamid Aligishiev, Mr. Giovanni Melina, and Luis-Felipe Zanna
This note is a user’s manual for the DIGNAR-19 toolkit, an application aimed at facilitating the use of the DIGNAR-19 model by economists with no to little knowledge of Matlab and Dynare via a user-friendly Excel-based interface. he toolkit comprises three tools—the simulation tool, the graphing tool, and the realism tool—that translate the contents of an Excel input file into instructions for Matlab/Dynare programs. These programs are executed behind the scenes. Outputs are saved in a separate Excel file and can also be visualized in customizable charts.
Keywords:
COVID-19; Natural Resources; Public Investment; Debt Sustainability; simulation tool; toolkit manual; realism tool; policy scenario analysis; I. DIGNAR-19 toolkit; Labor supply; Public investment spending; Natural resources; Fiscal stance
Cover IMF Working Papers
Fiscal Resilience Building: Insights from a New Tax Revenue Diversification Index
Rasmané Ouedraogo, Rene Tapsoba, Moussé Sow, and Ali Compaoré
Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices, which are constructed only at the state level for the US, is computed at the national level, covering a broad panel of 127 countries over the period 2000-15. We find suggestive evidence that tax revenue diversification reduces tax revenue volatility, thus bringing to the data long-held views about the prominence of tax revenue diversification for fiscal resilience strengthening. While exploring the drivers of the RDI, we find that tax revenue diversification is not just a reflection of economic diversification, but also an outcome of macroeconomic, political and institutional factors. Interestingly, a non-monotone relationship is also at play between the RDI and economic development, with countries’ portfolio of tax sources getting more diversified as their economy develops, until a tipping point, where richer countries start finding it harder to diversify further their tax revenue sources.
Keywords:
WP; yes; diversification index; Revenue volatility; Taxation; Tax revenue diversification; Theil Index; tax revenue; tax source; tax diversification; sources structure; revenue collection; Income tax systems; Consumption taxes; Natural resources; Tax administration core functions; South Asia; North America; North Africa; Middle East; East Africa; diversification pattern; collection performance
Cover Administration des régimes fiscaux des industries extractives
Administration des régimes fiscaux des industries extractives
Manuel
Mr. Jack Calder

Abstract

L’administration des recettes fiscales tirées de ressources naturelles présente des difficultés particulières. Ce manuel est l’un des premiers ouvrages à s’intéresser de près à l’efficacité de l’administration des recettes issues des industries extractives. Il fournit aux décideurs politiques et aux agents des pays en développement et émergents des instructions pratiques pour mettre en place un cadre juridique, une organisation et des procédures solides pour gérer les recettes issues de ces industries. Il aborde le thème de la transparence et de sa promotion face une demande croissante des parties prenantes nationales et internationales pour plus de clarté et de responsabilité dans l’administration des recettes publiques tirées des ressources naturelles. Il approfondit également les solutions pour que les pays en développement parviennent à renforcer leurs capacités techniques et managériales pour mieux administrer ces recettes.

Keywords:
BOOK; natural resource; government; tax authority; natural resource company; Large taxpayer office
Cover Manual sobre administración de regímenes fiscales para industrias extractivas
Manual sobre administración de regímenes fiscales para industrias extractivas
Manual
Mr. Jack Calder

Abstract

Los ingresos derivados de los recursos naturales suelen plantear desafíos singulares para la administración tributaria. Este Manual es uno de los primeros de su tipo que se enfoca en la administración eficaz de los ingresos provenientes de las industrias extractivas. Ofrece a las autoridades y los funcionarios en las economías en desarrollo y de mercados emergentes directrices prácticas para el establecimiento de un marco jurídico robusto, una organización y procedimientos para la gestión de los ingresos de estas industrias. Examina la transparencia y la manera de fomentarla ante las crecientes exigencias de claridad y rendición de cuentas en la administración de los ingresos públicos generados por las industrias extractivas, y analiza la forma en que los países en desarrollo pueden reforzar su capacidad gerencial y técnica para administrar estos ingresos.

Keywords:
BOOK; natural resource; government; tax authority; natural resource company; Large taxpayer office
Cover Administering Fiscal Regimes for Extractive Industries
Administering Fiscal Regimes for Extractive Industries
A Handbook
Mr. Jack Calder

Abstract

This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and how developing countries can strengthen their managerial and technical capacity to administer these revenues.

Keywords:
BOOK; natural resource; government; tax authority; natural resource company; Large taxpayer office; revenue administration; government natural resource revenue; Natural resources; Natural resource taxes; Tax administration core functions; Transfer pricing rules; Global; Australia and New Zealand; Europe; equity participation; tax authorities; tax department; Auditing
Cover The Taxation of Petroleum and Minerals
The Taxation of Petroleum and Minerals
Principles, Problems and Practice
International Monetary Fund

Abstract

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals. This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.

Keywords:
BOOK; government; country; economic rent; State participation; rate of return; tax authorities; cash flow; government share; host government; Resource rent tax; Oil; Tax administration core functions; Corporate income tax; Oil sector; Africa; Global; North America; Caribbean; Sub-Saharan Africa
Cover IMF Survey
IMF Survey, Volume 35, Issue 15
International Monetary Fund. External Relations Dept.
IMF and low-income countries; De Rato in Tokyo; U.K. poverty initiative; Palau, Lithuania, Ethiopia, Kuwait; Volatility in Latin America; U.S. home equity withdrawal; Botswana: avoiding the resource curse; India: tax reform; U.S corporate cash balances.
Keywords:
SV; IMF-World Bank Annual Meetings; home equity withdrawal; Rodrigo de Rato; Maastricht inflation reference rate; home equity; IMF quota; health sector reform; IMF-World Bank; Natural resources; Stocks; Tax wedge; Global; Asia and Pacific; Africa; Europe; Pacific Islands
Cover IMF Working Papers
Nonrenewable Resources: A Case for Persistent Fiscal Surpluses
Mr. Max Alier and Mr. Martin D Kaufman
This paper examines whether there is a case for temporary but persistent fiscal surpluses in economies heavily endowed with nonrenewable resources. It finds that there generally is a case. Fiscal surpluses permit replacing nonfinancial wealth with financial assets, the return on which increases public consumption possibilities of future generations for a constant across-generation tax burden. The more biased are a government’s preferences toward present generations, the lower will be the initial surpluses; the larger the finite endowment, the larger the initial surpluses. In a more general framework, including public investment, the proposition could be rephrased by replacing surpluses with stronger initial fiscal positions.
Keywords:
WP; surplus; deficit; resource; price; Fiscal policy; nonrenewable resources; intergenerational transfer; overlapping generation model; Chile; copper-price discount; expenditure case; depletion issue; surplus move; economic value; deficits to endowment size; Non-renewable resources; Fiscal stance; Tax incidence