Preface Dominique Strauss-Kahn 1. Introduction Philip Daniel, Michael Keen Charles McPherson (IMF) Part 1: Conceptual Overview 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) Part 2: Sectoral Experiences and Issues 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) Part 3: Special Topics 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) Part 4: Implementation 11. Resource tax administration: The implications of alternative policy choices 12 Resource tax administration: Functions, procedures and institutions Jack Calder 13. International tax issues for the resources sector Peter Mullins (Australian Tax Office) Part 5: Stability and Credibility 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)