Iceland : Advancing Tax Reform and the Taxation of Natural Resources
This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number of measures. The measures that increase fiscal levies on energy-intensive industries should be avoided. The proposals in this paper aim at efficiency and equity in the tax system rather than revenue growth
Year of publication: |
2011
|
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Institutions: | International Monetary Fund ; International Monetary Fund (contributor) |
Publisher: |
Washington, D.C : International Monetary Fund |
Subject: | Steuerreform | Tax reform | Island | Iceland | Rohstoffsteuer | Resource tax |
Saved in:
freely available
Extent: | Online-Ressource (80 p) |
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Series: | IMF staff country report. - Washington, DC : IMF, ZDB-ID 2390613-3. - Vol. Country Report No. 11/138 |
Type of publication: | Book / Working Paper |
Language: | English |
ISBN: | 1-4552-7251-5 ; 978-1-4552-7251-8 |
Other identifiers: | 10.5089/9781455272518.002 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014399056
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