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This paper provides a conceptual overview of economists’ attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on the researcher’s choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations.

Political Science --- Law, Politics & Government --- Public Finance --- Mineral industries --- Industries --- Taxation. --- Industrial production --- Industry --- Extractive industries --- Extractive industry --- Metal industries --- Mines and mining --- Mining --- Mining industry --- Mining industry and finance --- Economics --- Taxation --- E-books --- Industries, Primitive --- Investments: Energy --- Natural Resource Extraction --- Efficiency --- Optimal Taxation --- Business Taxes and Subsidies --- Mining, Extraction, and Refining: Hydrocarbon Fuels --- Mining, Extraction, and Refining: Other Nonrenewable Resources --- Exhaustible Resources and Economic Development --- Nonrenewable Resources and Conservation: Government Policy --- Energy: General --- Industry Studies: Primary Products and Construction: General --- Taxation, Subsidies, and Revenue: General --- Investment & securities --- Public finance & taxation --- Oil --- Mining sector --- Oil, gas and mining taxes --- Marginal effective tax rate --- Commodities --- Economic sectors --- Taxes --- Tax policy --- Petroleum industry and trade --- Tax administration and procedure --- United States