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Petroleum industry tax incentives and energy policy implications: A comparison between Australia, Malaysia, Indonesia and Papua New Guinea

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  • Kraal, Diane

Abstract

Tax incentives are preferential tax treatments provided to selected groups of taxpayers and usually result in those taxpayers paying less tax or paying later than they otherwise would.

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  • Kraal, Diane, 2019. "Petroleum industry tax incentives and energy policy implications: A comparison between Australia, Malaysia, Indonesia and Papua New Guinea," Energy Policy, Elsevier, vol. 126(C), pages 212-222.
    • Handle: RePEc:eee:enepol:v:126:y:2019:i:c:p:212-222
    DOI: 10.1016/j.enpol.2018.11.011
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    References listed on IDEAS

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    7. Goh, Eric & Effendi, Shahar, 2017. "Overview of an effective governance policy for mineral resource sustainability in Malaysia," Resources Policy, Elsevier, vol. 52(C), pages 1-6.
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    9. Cut Dian R.D. Agustina & Wolfgang Fengler & Günther G. Schulze, 2012. "The regional effects of Indonesia's oil and gas policy: options for reform," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 48(3), pages 369-397, December.
    10. Heffron, Raphael J. & McCauley, Darren & Sovacool, Benjamin K., 2015. "Resolving society's energy trilemma through the Energy Justice Metric," Energy Policy, Elsevier, vol. 87(C), pages 168-176.
    11. Richard Dutu, 2015. "Making the Most of Natural Resources in Indonesia," OECD Economics Department Working Papers 1236, OECD Publishing.
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    Cited by:

    1. Sinha, Avik & Sengupta, Tuhin, 2019. "Impact of natural resource rents on human development: What is the role of globalization in Asia Pacific countries?," Resources Policy, Elsevier, vol. 63(C), pages 1-1.
    2. Das, Khanindra Ch & Mahalik, Mantu Kumar & Sadorsky, Perry, 2023. "Tax provision by international subsidiaries of Indian extractive industry multinationals: Do environmental pollution and corruption matter?," Resources Policy, Elsevier, vol. 80(C).
    3. Schumacher, Kim, 2019. "Approval procedures for large-scale renewable energy installations: Comparison of national legal frameworks in Japan, New Zealand, the EU and the US," Energy Policy, Elsevier, vol. 129(C), pages 139-152.
    4. Tjia Siauw Jan & Zainal Muttaqin & Lastuti Abubakar, 2021. "Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 11(6), pages 328-334.
    5. Taylor, Richard, 2022. "A qualitative model of mining company taxpayer behaviour in the Lao PDR," Resources Policy, Elsevier, vol. 78(C).

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