000 02653nam a2200265 4500
001 03369
003 DO-SdBDB
005 20230312192215.0
008 100101s19781978xxua gr 001 0 eng d
017 _d1978
020 _a0884104583
040 _aDO-SdBDB
_bspa
_cDO-SdBDB
041 _aeng
043 _an-us
050 _aHD 9506 .B62G5 1978
100 _aGillis, Malcolm.
245 _aTazation and mining :
_bnonfuel minerals in Bolivia and other countries /
_cMalcolm Gillis.
260 _aCambrige, Massachusetts :
_bBallinger,
_c1978.
300 _a360 páginas :
_bilustraciones a blanco y negro ;
_c24 cm.
505 _aList of Figures, xiii --
_tList of Tables, xv --
_tForeword, xix --
_tAcknowledgments, xxiii --
_tChapter One. Taxation, Mining, and Economic Development /
_rMalcolm Gillis, 1 --
_tChapter Two. Perspectives on the Bolivian Mining Sector /
_rMalcolm Gillis and Ulrich Petersen, 27 --
_tChapter Three. The Macroeconomic Impact of the Mineral Exporting Sector on a Developing Economy /
_rGlenn Jenkins and Malcolm Gillis, 65 --
_tChapter Four. The Design of Mineral Tax Policy /
_rMeyer W. Bucovetsky and Malcolm Gillis, 95 --
_tChapter Five. Comparative Mining Taxes /
_rMeyer Bucovetsky Malcolm Gill is and Louis T. Wells, 121 --
_tChapter Six. The Structure of Bolivian Mining Taxes /
_rMalcolm Gillis, 183 --
_tChapter Seven. Evaluation of the Present System of Mining Taxation /
_rMalcolm Gillis, Louis T. Wells and Brian Wright, 219 --
_tChapter Eight. Alternatives for Mineral Tax Reform /
_rMalcolm Gillis, Glenn Jenkins, Louis T. Wells and Brian Wright, 251 --
_tChapter Nine. Issues and Policies Related to Mining Tax Reform /
_rMalcom Gillis, Ulrich Petersen, and Louis T. Wells, 289 --
_tGlossary, 311 --
_tAppendixes: A. Size Distribution of Firms in the Medium Mining Sector, by Size of Sales, Profits, Labor Force, Payrolls and Total Fixed Assets, 315 --
_tB. Share of Three Major Materials Inputs in Total Material Costs, Medium Mininq Sector 1973 and 1974, 321 --
_tC. Revenue and Expenditure Relationships for the Bolivian Mining Sector, 327 --
_tD. Limits on Deductions for Salaries for Owner-Managers Under an Income Tax, 333 --
_tE. Methodology for Determining the Cost Adjustment Factor for Standard Mining Costs, 335 --
_tF. Methodology for the Determination of Standard Realization Costs, 341 --
_tG. Revenue Estimates for the Present Tax Structure: Data, Assumptions and Methodology Methodology, 345 --
_tH. Details of Revenue Estimates of Interim Tax Reform Measures, 351 --
_tIndex, 353 --
_tAbout the Authors, 359.
650 1 4 _aMinería.
651 _aBolivia.
651 _aRegiones subdesarrolladas.
942 _cCG
999 _c75354
_d75354