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Modeling the Impact of Taxes on Petroleum Exploration and Development

Smith, James L. - 2013

alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many … enhanced oil recovery and treats the impact of taxation on exploration and development in an integrated manner consistent with …

Persistent link: https://www.econbiz.de/10013089305

A parsimonious model of tax avoidance and distortions in petroleum exploration and development

Smith, James L. - In: Energy economics 43 (2014), pp. 140-157

Persistent link: https://www.econbiz.de/10010504831

Diamond Smuggling and Taxation in Sub-Saharan Africa

Oomes, Nienke - 2006

This paper provides an overview of diamond mining in sub-Saharan African countries, and explores the reasons for substantial differences in their tax rates and fiscal revenues from the sector, which mainly arise from differences in the incentives for smuggling. In a theoretical model, we show...

Persistent link: https://www.econbiz.de/10012782681

Zambia's mining windfall tax

Lundstøl, Olav; Isaksen, Jan - 2018

In 2008, the Government of Zambia reformed its mining tax regime for large-scale copper mines through a unilateral legislative change. The country went from having one of the lowest average effective tax rates and government take to be above the average. We focus on a particularly controversial...

Persistent link: https://www.econbiz.de/10011846174

Mining Taxation in Colombia

Chen, Duanjie - 2015

This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource Rent Tax (RRT) to new mining projects (together with a...

Persistent link: https://www.econbiz.de/10013027789

Money for nothin' - digitalization and fluid tax bases

Blix, Mårten; Bustos, Emil - 2020

effects of taxation will become more severe and that tax bases will erode. As factors of production are becoming more fluid …

Persistent link: https://www.econbiz.de/10012161504

Simplifying Federal Taxes : The Advantages of Consumption-Based Taxation

Edwards, Chris - 2009

. Meanwhile, the congressional Joint Committee on Taxation released a 1,300-page study cataloging the excessive complexity of … national retail sales tax and the Hall-Rabushka flat tax, could dramatically simplify federal taxation. Those tax systems would … eliminate many of the most complex aspects of federal taxation, including depreciation accounting and capital gains taxation …

Persistent link: https://www.econbiz.de/10014204624

20 Taxes to Scrap : How to Grow the UK Economy by Simplyfying the Tax System

Submitter, Institute of Economic Affairs - 2021

. If carried out, these reforms would simplify the tax system, reduce the overall burden of taxation, and eliminate harmful … distortions that stifle the UK’s productivity and prosperity. The TV Licence, Inheritance Tax, Stamp Duty Land Tax, stamp duties …

Persistent link: https://www.econbiz.de/10013226706

The costs of VAT : a review of the literature

Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

Persistent link: https://www.econbiz.de/10009511711

Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? : a joint taxpayers' and tax authorities' view on investment behavior

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2014

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...

Persistent link: https://www.econbiz.de/10010357916