Facebook LinkedIn Instagram Twitter
Shop
Search
Begin New Search
Proceed to Checkout

Search Results for All:
(Showing results 1 to 10 of 37)

Next 10 >>


Taxation of Oil and Gas Revenues of Four Countries

John Helliwell, Philip K. Verleger, Jr., John Mitchell, Thomas R. Stauffer, James S. Moose, John F. Helliwell

Year: 1982
Volume: Volume 3
Number: Number 2
DOI: 10.5547/ISSN0195-6574-EJ-Vol3-No2-2
View Abstract

Abstract:
Energy taxation is more complex and more controversial in Canada than in most or all other countries, for three main reasons. First, under the constitution, most natural resources are owned by the provinces, with important powers of regulation and taxation in the hands of the provincial and federal governments. Second, energy resources are very unevenly distributed among the provinces. Alberta, with less than 10 percent of Canada's population, accounts for 85 percent of Canada's nonfrontier onshore crude oil and natural gas. Finally, the Canadian oil and gas industry is largely foreign-owned and foreign-controlled.



British and American Tax Treatment of U.K. North Sea Oil Fields

James S. Moose

Year: 1982
Volume: Volume 3
Number: Number 2
DOI: 10.5547/ISSN0195-6574-EJ-Vol3-No2-3
View Abstract

Abstract:
In its quest for additional revenue, the U.K. government has made a major change in the taxation system for North Sea oil fields. A new tax, the Supplementary Petroleum Duty (SPD), has been introduced, and the terms of the Petroleum Revenue Tax (PRT) have been tightened. The new tax system was introduced in March 1981 but was effective as of January 1, 1981. The new system has been criticized on the basis that it would substantially reduce the incentives to develop smaller fields and that it tends to discriminate against U.S. oil companies. This paper examines these criticisms. It analyzes the economics for a U.K. company of developing an oil field by field size. It then shows the changes in these economics created by the new U.K. taxation system. The final section of the paper deals with the interrelationship between the U.S. and U.K. tax treatments of North Sea oil.



Risk-Bearing and the Choice of Contract Forms for Oil Exploration and Development

Charles R. Blitzer, Donald R. Lessard, and James L. Paddock

Year: 1984
Volume: Volume 5
Number: Number 1
DOI: 10.5547/ISSN0195-6574-EJ-Vol5-No1-1
View Abstract

Abstract:
The structure of taxes and fiscal contracts between host countries and foreign companies has major implications for the success of oil development projects. This is because of several key characteristics of such projects: large investment outlays, long lead times to project completion, and long periods of project output and payout. These characteristics usually are coupled with an incomplete sharing of information and technology, and significant differences in the ability of the various parties to bear the risks involved. These characteristics often lead to unstable contracts and, in many cases, to the failure to develop projects that are economically attractive in aggregate terms but unattractive to one or both parties because of uncertainties over sharing project risks and returns.



Effectiveness of Building Energy Performance Standards to Curtail Household Energy Demand: A Theoretical Analysis

Vijay K. Mathur

Year: 1984
Volume: Volume 5
Number: Number 1
DOI: 10.5547/ISSN0195-6574-EJ-Vol5-No1-6
View Abstract

Abstract:
The Congress of the United States enacted the Energy Conservation and Production Act in 1976. It was amended in 1977. Title III of this act is designed to implement policies to curtail energy demand associated with new buildings; Title IV is aimed at establishing policies to encourage energy conservation in existing buildings. The main purposes of both Titles are to curtail energy consumption on the part of households as well as commercial buildings. The purpose of this paper is to analyze the effectiveness of various policies, which may be followed by the government under this Act, for curtailing the energy use by the households. Although no comprehensive energy policy to meet this goal has yet been formulated, the purpose of the Act gives a clear indication about the type of policy that could eventually emerge. My intention is not only to examine the effectiveness of the policy or policies emerging from the above Titles, but also to compare them with alternate, albeit traditional, policies of pricing, taxes, and subsidies aimed to reduce energy demand.



Energy Taxes and Optimal Tax Theory

Michael J. Boskin and Marc S. Robinson

Year: 1985
Volume: Volume 6
Number: Special Issue
DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-2
No Abstract



The Coming Age of Energy Taxes and Environmental Levies

Hans-Jochen Luhmann

Year: 1985
Volume: Volume 6
Number: Special Issue
DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-5
No Abstract



Capital Tax Distortions in the Petroleum Industry

Robert Crum Fry, Jr.

Year: 1985
Volume: Volume 6
Number: Special Issue
DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-13
No Abstract



The Double Inefficiency of the Windfall Profits Tax on Crude Oil

Jerry Blankenship and David L. Weimer

Year: 1985
Volume: Volume 6
Number: Special Issue
DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-15
No Abstract



Interregional Energy Tax Exportation: An Interpretative Survey

William E. Morgan and John H. Multi

Year: 1985
Volume: Volume 6
Number: Special Issue
DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-16
No Abstract



Severance Taxes and the Government's Share of Value from Oil and Gas Production

John Lohrenz and John A. Pederson

Year: 1985
Volume: Volume 6
Number: Special Issue
DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-17
No Abstract




Next 10 >>

Begin New Search
Proceed to Checkout

 





function toggleAbstract(id) { alert(id); }