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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
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Modeling the Impact of Taxes on Petroleum Exploration and Development
Smith, James L. - International Monetary Fund (IMF) - 2012
alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many … of enhanced oil recovery and treats the impact of taxation on exploration and development in an integrated manner …
Persistent link: https://www.econbiz.de/10011142038
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Optimal Resource Extraction Contracts under Threat of Expropriation
Engel, Eduardo; Fischer, Ronald - Cowles Foundation for Research in Economics, Yale University - 2008
The government contracts with a foreign firm to extract a natural resource that requires an upfront investment and which faces price uncertainty. In states where profits are high, there is a likelihood of expropriation, which generates a social cost that increases with the expropriated value. In...
Persistent link: https://www.econbiz.de/10005463877
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Natural resource rents, autocracy and economic freedom
Endrikat, Morten - 2021
This paper theoretically and empirically investigates the effect of natural resource rents on the process of economic liberalization and a potential moderating effect of the level of democracy. A simple political-economic model is developed in which the government in an autocratic country faces...
Persistent link: https://www.econbiz.de/10012543698
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Natural resource rents, autocracy and economic freedom
Endrikat, Morten - 2021
This paper theoretically and empirically investigates the effect of natural resource rents on the process of economic liberalization and a potential moderating effect of the level of democracy. A simple political-economic model is developed in which the government in an autocratic country faces...
Persistent link: https://www.econbiz.de/10012543604
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Pigouvian Taxation in Tourism
Piga, Claudio A. - School of Business and Economics, Loughborough University - 2006
The paper studies the characteristics and the effects of a tax imposed by a local government on the land used to create new tourists' accommodations. First, a dynamic policy game between a monopolist in a tourist area and a local government is considered. In each period the former has to decide...
Persistent link: https://www.econbiz.de/10005385324
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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
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Rising markups and optimal redistributive taxation
Gürer, Eren - In: International Tax and Public Finance 29 (2021) 5, pp. 1227-1259
This study explores the implications of rising markups for optimal Mirrleesian income and profit taxation. Using a … with optimal profit taxation. …
Persistent link: https://www.econbiz.de/10014501503
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Entrepreneurship and the Theory of Taxation
Henrekson, Magnus; Sanandaji, Tino - 2008
Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …
Persistent link: https://www.econbiz.de/10010320176
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The costs of VAT: A review of the literature
Barbone, Luca; Bird, Richard M.; Vázquez Caro, Jaime - 2012
costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …
Persistent link: https://www.econbiz.de/10010326601