Forestry taxation in Africa: the case of Liberia
Countries generally tax the forestry sector to achieve the twin objectives of revenue maximization and sustainability of logging levels. In an ideal world of perfect markets and information, auctions would be the best instrument to determine the price of extraction rights. However, a number of facto...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[Washington, DC]
Internat. Monetary Fund
2005
|
| Schriftenreihe: | IMF working paper
2005,156 |
| Schlagworte: | |
| Zusammenfassung: | Countries generally tax the forestry sector to achieve the twin objectives of revenue maximization and sustainability of logging levels. In an ideal world of perfect markets and information, auctions would be the best instrument to determine the price of extraction rights. However, a number of factors-including a lack of information on the forest resources under consideration, uncertainties as to the stability of property rights over time, and a lack of access to credit-have limited the use of auctions so far, particularly in low-income countries. To establish transparency of the forestry sector's financial flows, this paper discusses a radical simplification of Liberia's current timber tax structure, including a proposal to reduce the sector's current tax system to two instruments, an area tax and an export tax. |
| Beschreibung: | 26 S. graph. Darst. |
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| 520 | 3 | |a Countries generally tax the forestry sector to achieve the twin objectives of revenue maximization and sustainability of logging levels. In an ideal world of perfect markets and information, auctions would be the best instrument to determine the price of extraction rights. However, a number of factors-including a lack of information on the forest resources under consideration, uncertainties as to the stability of property rights over time, and a lack of access to credit-have limited the use of auctions so far, particularly in low-income countries. To establish transparency of the forestry sector's financial flows, this paper discusses a radical simplification of Liberia's current timber tax structure, including a proposal to reduce the sector's current tax system to two instruments, an area tax and an export tax. | |
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| index_date | 2024-07-02T13:45:26Z |
| indexdate | 2024-07-09T20:34:25Z |
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| physical | 26 S. graph. Darst. |
| publishDate | 2005 |
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| spelling | Schwidrowski, Arnim Verfasser aut Forestry taxation in Africa the case of Liberia Arnim Schwidrowski ; Saji Thomas [Washington, DC] Internat. Monetary Fund 2005 26 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier IMF working paper 2005,156 Countries generally tax the forestry sector to achieve the twin objectives of revenue maximization and sustainability of logging levels. In an ideal world of perfect markets and information, auctions would be the best instrument to determine the price of extraction rights. However, a number of factors-including a lack of information on the forest resources under consideration, uncertainties as to the stability of property rights over time, and a lack of access to credit-have limited the use of auctions so far, particularly in low-income countries. To establish transparency of the forestry sector's financial flows, this paper discusses a radical simplification of Liberia's current timber tax structure, including a proposal to reduce the sector's current tax system to two instruments, an area tax and an export tax. Steuer Forest products Taxation Liberia Forests and forestry Taxation Liberia Taxation Liberia Thomas, Saji Verfasser aut IMF working paper 2005,156 (DE-604)BV009882921 2005,156 |
| spellingShingle | Schwidrowski, Arnim Thomas, Saji Forestry taxation in Africa the case of Liberia IMF working paper Steuer Forest products Taxation Liberia Forests and forestry Taxation Liberia Taxation Liberia |
| title | Forestry taxation in Africa the case of Liberia |
| title_auth | Forestry taxation in Africa the case of Liberia |
| title_exact_search | Forestry taxation in Africa the case of Liberia |
| title_exact_search_txtP | Forestry taxation in Africa the case of Liberia |
| title_full | Forestry taxation in Africa the case of Liberia Arnim Schwidrowski ; Saji Thomas |
| title_fullStr | Forestry taxation in Africa the case of Liberia Arnim Schwidrowski ; Saji Thomas |
| title_full_unstemmed | Forestry taxation in Africa the case of Liberia Arnim Schwidrowski ; Saji Thomas |
| title_short | Forestry taxation in Africa |
| title_sort | forestry taxation in africa the case of liberia |
| title_sub | the case of Liberia |
| topic | Steuer Forest products Taxation Liberia Forests and forestry Taxation Liberia Taxation Liberia |
| topic_facet | Steuer Forest products Taxation Liberia Forests and forestry Taxation Liberia Taxation Liberia |
| volume_link | (DE-604)BV009882921 |
| work_keys_str_mv | AT schwidrowskiarnim forestrytaxationinafricathecaseofliberia AT thomassaji forestrytaxationinafricathecaseofliberia |