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150128 ||| eng |
| 020 |
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|a 9781451979756
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| 100 |
1 |
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|a Gupta, Poonam
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| 245 |
0 |
0 |
|a Taxation of Petroleum Products
|b Theory and Empirical Evidence
|c Poonam Gupta, Walter Mahler
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1994
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| 300 |
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|a 58 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Energy: Demand and Supply
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| 653 |
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|a Taxation and Subsidies: Incidence
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| 653 |
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|a Oil prices
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| 653 |
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|a Optimal Taxation
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Oil
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| 653 |
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|a Investments: Energy
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| 653 |
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|a Taxes
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| 653 |
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|a Average effective tax rate
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| 653 |
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|a Gas industry
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| 653 |
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|a Petroleum industry and trade
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| 653 |
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|a Commodities
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| 653 |
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|a Energy: General
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| 653 |
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|a Gasoline
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Tax policy
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| 653 |
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|a Efficiency
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| 653 |
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|a Prices
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Investment & securities
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| 653 |
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|a Taxation
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| 653 |
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|a Oil, gas and mining taxes
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| 700 |
1 |
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|a Mahler, Walter
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
|
| 028 |
5 |
0 |
|a 10.5089/9781451979756.001
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/1994/032/001.1994.issue-032-en.xml?cid=1010-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 330
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| 520 |
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|a The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries. It concludes that a significant reduction in the present extremely wide variation in petroleum prices and tax rates appears warranted
|