1 Introduction
Part I: Conceptual overview
2 Theoretical perspectives on resource tax design
3 Principles of resource taxation for low- income countries

Part II: Sectoral experiences and issues
4 Petroleum fiscal regimes: evolution and challenges
5 International mineral taxation: experience and issues
6 Natural gas: experience and issues

Part III: Special topics
7 Evaluating fiscal regimes for resource projects: an example from oil development
8 Resource rent taxes: a re-appraisal
9 State participation in the natural resource sectors: evolution, issues and outlook
10 How best to auction natural resources

Part IV: Implementation
11 Resource tax administration: the implications of alternative policy choices
12 Resource tax administration: functions, procedures and institutions
13 International tax issues for the resources sector

Part V: Stability and credibility
14 Contractual assurances of fiscal stability
15 Time consistency in petroleum taxation: lessons from Norway