Revenue Implications of Export Tax Denomination in Developing Countries: The Case of Forestry in Papua New Guinea11The author is indebted to William F. Hyde for encouraging the pursuit of this line of research22The Editor and two anonymous reviewers made helpful contributions to the article. Any errors or omissions are the sole responsibility of the author.33The research forms part of an Institute of Environment and Development project ‘Instruments for Sustainable Private Sector Forestry’.