Petroleum Tax Reform Proposals in Norway and Denmark
作者： Diderik Lund
DOI: 10.5547/ISSN0195-6574-EJ-VOL23-NO4-2
关键词: Ad valorem tax 、 Indirect tax 、 Tax reform 、 Public economics 、 Tax credit 、 Economics 、 Direct tax 、 Tax avoidance 、 Double taxation 、 Financial economics 、 Value-added tax 、 General Energy 、 Economics and Econometrics
摘要: During the past two years similar petroleum tax reforms have been proposed in Norway and Denmark. Both were based on results neutral taxation derived by Boadway Bruce (1984) Fane (1987). In this paper main features of proposals are presented, important problems implementation highlighted. Topics for further research pointed out also. While risk characteristics deductions caused major disagreements between experts oil companies, after-tax cost capital free cash flows is a question less clearly resolved within economics literature. Another topic disagreement value additivity, disputed companies.
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