Administering Fiscal Regimes for Extractive Industries ─ A Handbook

Calder discusses natural resource revenue administration, noting that in many cases, countries have just one shot at using nonrenewable resources to create a sustainable economy. He covers what is special about natural resource revenue administration, a policy and legal framework, organization and cooperation, procedures, governance and transparency, and administrative capacity. Appendices explore special natural resource tax provisions, an illustrative harmonized administrative framework for natural resource taxation, the role of economic modeling, and a sample annual report on natural resource revenues. Annotation c2015 Ringgold, Inc., Portland, OR (protoview.com)