Resources as Revenue
Author: United States. Congress. Senate. Committee on Energy and Natural Resources
Publisher:
Published: 2014
Total Pages: 60
ISBN-13:
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Strengthening Domestic Resource Mobilization
Author: Raul Felix Junquera-Varela
Publisher: World Bank Publications
Published: 2017-06-29
Total Pages: 228
ISBN-13: 1464810745
DOWNLOAD EBOOKPublic spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.
Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries
Author: Ernesto Crivelli
Publisher: International Monetary Fund
Published: 2014-01-14
Total Pages: 29
ISBN-13: 1484351487
DOWNLOAD EBOOKThis paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a statistically significant negative relationship between resource revenues and total domestic (non resource) revenues, including for the major tax components. For each additional percentage point of GDP in resource revenues, there is a reduction in domestic (non resource) revenues of about 0.3 percentage points of GDP. We find this primarily occurs through reduced effort on taxes on goods and services—in particular, the VAT— followed by a smaller negative impact on corporate income and trade taxes.
Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth
Author: Daniel Wilde
Publisher: Commonwealth Secretariat
Published: 2016-10-11
Total Pages: 49
ISBN-13: 1849291608
DOWNLOAD EBOOKPublic policies in taxation and revenue management are key to ensuring natural resource wealth results in economic development. Tax policy and systems should ensure that whenever natural resources are extracted, the host state receives a fair share of revenue. Revenue management policies are required to ensure that government revenues from natural resources are wisely used to finance sustainable economic development. This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries’ economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.
Oregon Blue Book
Author: Oregon. Office of the Secretary of State
Publisher:
Published: 1895
Total Pages: 232
ISBN-13:
DOWNLOAD EBOOKMeasures of Environmental Performance and Ecosystem Condition
Author: National Academy of Engineering
Publisher: National Academies Press
Published: 1999-06-02
Total Pages: 309
ISBN-13: 0309522331
DOWNLOAD EBOOKWhen Cleveland's Cuyahoga River caught fire in 1969, no environmental measurements were necessary to know the seriousness of the problem. Incidents like the Cuyahoga fire raise an important question: Can catastrophes-in-the-making be detected early enough to be prevented? For those in industry, such disasters point to the need for measures that can improve the environmental performance of processes, products, business practices, and linked industrial systems. In Measures of Environmental Performance and Ecosystem Condition, experts share their insights on environmental metrics. The volume explores the most productive relationship between measures of environmental performance and measures of ecosystem conditions. It reviews current approaches, evaluates structures for business decisionmaking, and includes a matrix for determining the environmental performance of industrial facilities. Case studies include: Development and application of a water-quality rating scheme for streams and reservoirs in the Tennessee Valley. Three years of successful experience with waste metrics at 3M. The book covers the range of environmental performance and condition metrics, from the use of material flow data to monitor environmental performance at the national level to the use of bioassays to measure the toxicity of industrial effluents. This book offers something for everyone--policymakers, executives, engineers, managers, and advocates--with a stake in the measurement of environmental performance and ecological conditions.
Guide on Resource Revenue Transparency
Author: International Monetary Fund
Publisher: International Monetary Fund
Published: 2005-07-06
Total Pages: 78
ISBN-13: 1498331505
DOWNLOAD EBOOKThis guide gives a framework that covers the resource-specific issues to be considered in a fiscal transparency assessment, for example as part of a fiscal Report on the Observance of Standards and Codes (ROSCs). Equally importantly, it provides a summary overview of generally recognized good or best practices for transparency of resource revenue management that can be used by countries themselves, as well as by the IMF, the World Bank, and others providing technical support.
Wasting Assets
Author: Robert C. Repetto
Publisher:
Published: 1989
Total Pages: 82
ISBN-13:
DOWNLOAD EBOOKGovernment Finance Statistics Manual 2001
Author: International Monetary Fund
Publisher: International Monetary Fund
Published: 2001-12-19
Total Pages: 218
ISBN-13: 9781589060616
DOWNLOAD EBOOKThis Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data. The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities. It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination. To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.
Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Published: 2011-08-03
Total Pages: 86
ISBN-13: 1498339247
DOWNLOAD EBOOKThe Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
