The purpose of this report is to provide cost of capital formulae for assessing the effects of taxation on the incentive to invest in oil and gas industries in Canada.The analysis is based on the assumption that businesses invest in capital until the after-tax rate of return on capital is equal...

The importance of energy to the functioning of any economy has meant that energy industries are amongst the most regulated of industries. What might appear to be purely private decisions are made within a complex and evolving web of government regulations. Petropolitics: Petroleum Development,...

This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009), we estimate the...

Inactive and unreclaimed oil and gas wells pose financial, environmental and health risks to Alberta landowners. The province needs to develop stronger policies that will ensure landowners are fairly compensated and well sites cleaned up.The law requires Alberta landowners to lease the surface...