Osmundsen, Petter; Løvås, Kjell - In: International Journal of Global Energy Issues 36 (2013) 1, pp. 42-60
accounted for in tax design? These basic issues in petroleum tax design are discussed by means of a tax model for a … cycle of a typical petroleum project, i.e., including the exploration decision. We discuss the trade-off between … other. Thus, we provide basic elements in a state contingent tax design. The paper also surveys trends in petroleum taxation …