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The Double Inefficiency of the Windfall Profits Tax on Crude Oil

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Energy Specializations: Petroleum – Policy and Regulation

JEL Codes: Q35: Hydrocarbon Resources, Q41: Energy: Demand and Supply; Prices, Q31: Nonrenewable Resources and Conservation: Demand and Supply; Prices, Q40: Energy: General, L71: Mining, Extraction, and Refining: Hydrocarbon Fuels

Keywords: Windfall profits tax, Severence taxes, oil extraction costs, US

DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-15


Published in Volume 6, Special Issue of The Quarterly Journal of the IAEE's Energy Economics Education Foundation.