ISBN-13: 9781138085367 / Angielski / Twarda / 2017 / 240 str.
ISBN-13: 9781138085367 / Angielski / Twarda / 2017 / 240 str.
This book aims to understand the trade-off between the degree of taxation overall, the profitability of the relevant industry and the amount of investment and subsequent production in the region, as well as the relevance of institutions in the performance of the sector. It focuses on economic efficiency: where Latin America stands in terms of the current tax system for the extractive sector; how policies have changed in this regard; and how policies may be improved. The argument of the book will be made by a collection of papers around the issue of tax efficiency in the region and concludes with chapters on institutions and the role of transparency.