TAXATION OF PETROLEUM-PRODUCTS - THEORY AND EMPIRICAL-EVIDENCE

Authors
GUPTA S MAHLER W
Citation
S. Gupta et W. Mahler, TAXATION OF PETROLEUM-PRODUCTS - THEORY AND EMPIRICAL-EVIDENCE, Energy economics, 17(2), 1995, pp. 101-116
Citations number
20
Categorie Soggetti
Economics
Journal title
Energy economics → ACNP
ISSN journal
01409883
Volume
17
Issue
2
Year of publication
1995
Pages
101 - 116
Database
ISI
SICI code
0140-9883(1995)17:2<101:TOP-TA>2.0.ZU;2-7
Abstract
The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax r ates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries.