Evolution of natural-resource taxation in developing countries

Malcolm Gillis

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Natural Resources and Economic Development Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

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.

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2008Optimal Resource Extraction Contracts Under Threat of Expropriation 2010Optimal Resource Extraction Contracts under Threat of Expropriation 2016Improving the Performance of Natural Resource Taxation in Developing Countries

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