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A Natural Resource Theory of Unitary Taxation

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Energy Specializations: Petroleum – Policy and Regulation; Natural Gas – Policy and Regulation

JEL Codes: Q35: Hydrocarbon Resources, Q38: Nonrenewable Resources and Conservation: Government Policy, L71: Mining, Extraction, and Refining: Hydrocarbon Fuels, Q20: Renewable Resources and Conservation: General

Keywords: Corporate income taxation, Unitary taxation, US, Oil companies

DOI: 10.5547/ISSN0195-6574-EJ-Vol6-NoSI-23


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