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Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.
Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.
In the course of the hundreds of Rio Chama rafting trips that we've logged during the last 30 years, none of us has ever had a bad trip. Such is the magic of the Rio Chama. No matter the weather, the water level, the season, the crowded Big Eddy boat ramp on a blistering Sunday afternoon, or even the coffee forgotten at home, the Rio Chama remains "The People's River." Its stunning beauty, plus its exceptional camping, user-friendly whitewater, and mostly predictable flows, combine to create one of the Southwest's premiere, multi-day, river running experiences.The spectacular, towering canyon walls of the Wild & Scenic section through the remote Chama River Canyon Wilderness is New Mexico's own "Grand Canyon." The geology of the Rio Chama is so exceptional that this river is ideally suited for a river guide with a geological theme. And so, following the release of the Rio Grande geologic river guide in 2011, we turned our (part-time) attention to the Rio Chama. Although most Rio Chama recreation is focused on the El Vado to Big Eddy stretch, thedecision was easily made to include the entire boatable section, from the highlands in Colorado to the confluence with the Rio Grande, as each section of the river displays its own visual spectacles and assortment of adventures. Plus, the geology is magnificent and diverse along the entire length of the river.