Miner Econ (2017) 30:169–170 DOI 10.1007/s13563-017-0115-x BOOK REVIEW Philip Daniel, Michael Keen, Artur Świstak and Viktor Thuronyi (eds): International Monetary Fund and funded by its Managing Natural Resource Wealth Trust Fund. Published by Routledge, Oxon UK 2017, ISBN 978-1-138-24061-2 (pbk) Magnus Ericsson Received: 24 July 2017 /Accepted: 7 August 2017 /Published online: 16 August 2017 Springer-Verlag GmbH Germany 2017 Taxation of extractive industries is a key issue for all countries, In their Introduction and overview, the editors underline whether rich or poor, which have mineral wealth, whether it is that when designing a fiscal regime, there has to be a trade- oil, gas and/or minerals, in their underground. As the IMF off between ensuring that governments receive an acceptable boss Christine Lagarde so succinctly puts it in her foreword share of the companies’ earnings while remaining attractive to future investors. The regime further has to be implementable to the book: at reasonable costs to the government and to the tax payers. BThe reason is simple. Revenues from the extractive The issue of tax planning has to be centre stage, and it might industries make a critical contribution to the fiscal posi- be necessary to shift the main taxes from
Mineral Economics – Springer Journals
Published: Aug 16, 2017
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera