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Optimal Taxation in the Forestry Sector in the Congo Basin :, The Case of Gabon, Oscar Melhado Orellana

This paper reviews forestry reform in the Congo basin, focusing on Gabon. It argues that the key challenge for the Congo basin countries is to manage their forests in a sustainable manner. It presents the current situation of forestry taxation and forestry reform in Gabon. The paper analyzes optimal taxation in the forestry sector using a static model. The model works from the proposition that tax policy should be used exclusively for revenue purposes and resource preservation should be achieved mainly through legislation and enforcement. It argues that when prices are uncertain the best practice is to tax only profits
Table Of Contents
CONTENTS; I. INTRODUCTION; II. REFORM AND TAXATION IN THE CONGO BASIN: THE CURRENT SITUATION; III. THE GLOBAL AND REGIONAL SITUATION; Tables; 1. Total Exports of Tropical Timber; Figures; 1. Congo Basin Forestry Statistics; IV. THE SITUATION OF GABON; 2. Forestry Sector Indicators for Selected Central African Countries in 2001; A. CURRENT CHALLENGES; Forestry taxation; 3. Gabon. Forestry Sector Tax Revenues; Sustainable management and concessions; The timber marketing board; The bias toward domestic processing; B. A REFORM AGENDA; V. A MODEL TO ANALYZE OPTIMAL TAXATION
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (25 p.)
Specific Material Designation
Form Of Item

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