The taxation of petroleum and minerals : principles, problems and practice / edited by Philip Daniel, Michael Keen and Charles McPherson.

Includes bibliographical references and index.

1. Introduction / Philip Daniel, Michael Keen Charles McPherson -- 2. Theoretical perspectives on resource tax design / Robin Boadway (Queens University, Canada) and Michael Keen (IMF) -- 3. Principles of resource taxation for low-income countries / Paul Collier (University of Oxford) -- 4. Petroleum fiscal regimes: Evolution and challenges / Carole Nakhle (University of Surrey, UK) -- 5. International mineral taxation: Experience and issues / Lindsay Hogan (Australian Bureau of Agricultural and Resource Economics) and Brenton Goldsworthy (IMF) -- 6.` Natural gas: Experience and issues / Graham Kellas (Wood Mackenzie) -- 7. Evaluating fiscal regimes for resource projects: An example from oil development / Philip Daniel, Brenton Goldsworthy, Wojciech Maliszewski, Diego Mesa Puyo (all IMF) and Alistair Watson -- 8. Resource rent taxes: A re-appraisal / Bryan Land (World Bank) -- 9. State participation in the natural resources sectors: Evolution, issues and outlook / Charles McPherson (IMF) -- 10. How best to auction natural resources / Peter Cramton (University of Maryland) --11. Resource tax administration: The implications of alternative policy choices / Jack Calder -- 12. Resource tax administration: Functions, procedures and institutions / Jack Calder --13. International tax issues for the resources sector / Peter Mullins (Australian Tax Office) -- 14. Contractual assurances of fiscal stability / Philip Daniel (IMF) and Emil Sunley -- 15. Time consistency in petroleum taxation: Lessons from Norway / Petter Osmundsen (University of Stavanger, Norway)