Taxation of Petroleum Products: Theory and Empirical Evidence
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...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
1994
|
| Series: | IMF Working Papers
Working Paper No. 94/32 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (58 p) |
| ISBN: | 1451979754 9781451979756 |
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| index_date | 2024-07-03T20:13:17Z |
| indexdate | 2024-07-10T09:35:24Z |
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| spelling | Gupta, Poonam Verfasser aut Taxation of Petroleum Products Theory and Empirical Evidence Gupta, Poonam Washington, D.C International Monetary Fund 1994 1 Online-Ressource (58 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 94/32 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 Online-Ausg Mahler, Walter Sonstige oth http://elibrary.imf.org/view/IMF001/06738-9781451979756/06738-9781451979756/06738-9781451979756.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Gupta, Poonam Taxation of Petroleum Products Theory and Empirical Evidence |
| title | Taxation of Petroleum Products Theory and Empirical Evidence |
| title_auth | Taxation of Petroleum Products Theory and Empirical Evidence |
| title_exact_search | Taxation of Petroleum Products Theory and Empirical Evidence |
| title_exact_search_txtP | Taxation of Petroleum Products Theory and Empirical Evidence |
| title_full | Taxation of Petroleum Products Theory and Empirical Evidence Gupta, Poonam |
| title_fullStr | Taxation of Petroleum Products Theory and Empirical Evidence Gupta, Poonam |
| title_full_unstemmed | Taxation of Petroleum Products Theory and Empirical Evidence Gupta, Poonam |
| title_short | Taxation of Petroleum Products |
| title_sort | taxation of petroleum products theory and empirical evidence |
| title_sub | Theory and Empirical Evidence |
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