The political economy of natural resource taxation : building credibility and investing in tax administration capacity (英语)

This note presents policy choices available to natural-resource-endowed countries, that focus on both design and implementation. The literature provides extensive policy guidance in the area of natural resource taxation, which builds on an extensive public finance tradition. Most of this work deals separately with technical, economic, and institutional aspects of taxation. The objective of this note is to illustrate how particular policy choices regarding...
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