Since World War II OECD countries have increasingly used taxation to achieve a variety of economic policy objectives of which stimulating economic activity and employment are usually the most important. The tax system is also used to create a favourable climate for investment, to spur business...

Accompanied by an original and informative introduction by the editors, this volume brings together scholarly contributions on the problems and benefits of an economy rich in natural resources. After a brief look at some historical aspects of the subject, the book explores the concept known as...