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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
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Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern
Sureth, Caren (contributor); Voß, Armin (contributor) - 2005
Persistent link: https://www.econbiz.de/10003276572
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Steuern, Wettbewerb und Wettbewerbsneutralität
Haucap, Justus - 2011
Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen...
Persistent link: https://www.econbiz.de/10009312208
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Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Goncharov, Igor - 2014
This study investigates why countries mandate accruals in the definition of corporate taxable income. Accruals alleviate timing and matching problems in cash flows, which smoothes taxable income and thus better aligns it with underlying economic performance. These accrual properties can be...
Persistent link: https://www.econbiz.de/10013067542
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Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Goncharov, Igor - 2014
This study investigates why countries mandate accruals in the definition of corporate taxable income. Accruals alleviate timing and matching problems in cash flows, which smoothes taxable income and thus better aligns it with underlying economic performance. These accrual properties can be...
Persistent link: https://www.econbiz.de/10013044090
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Petroleum taxation and investment behaviour
Osmundsen, Petter; Emhjellen, Magne; Johnsen, Thore; … - 2014
Petroleum administration can be regarded as a principal-agent problem. The government allocates exploration and production rights to petroleum companies on behalf of the population. The government is the principal and the companies are agents. With the aim of capturing revenue for the state, the...
Persistent link: https://www.econbiz.de/10010426021
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Taxing Externalities : Revenue vs. Welfare Gains with an Application to U.S. Carbon Taxes
Kotchen, Matthew J. - National Bureau of Economic Research - 2022
This paper asserts that reporting of the ratio of welfare gains to tax revenue should be standard protocol in economic analyses of externality correcting taxes. That this comparison might matter is somewhat of a "blind spot" in most economic analyses, for it plays virtually no role when...
Persistent link: https://www.econbiz.de/10013361976
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Indirect taxation in vertical oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …
Persistent link: https://www.econbiz.de/10003818019
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Should utility-reducing media advertising be taxed?
Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009
Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...
Persistent link: https://www.econbiz.de/10003820002
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …
Persistent link: https://www.econbiz.de/10003847154