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Considerations in establishing an effective production sharing type tax regime for petroleum

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  • Johnson, Charles J.

Abstract

The primary reason for developing a nation's petroleum resources for export is to generate government revenues. The goal of most governments is to maximize the net present value of their petroleum revenues subject to efficient exploration and production practices and depletion considerations. The objective of the paper is to provide a basis for the determination of an effective tax regime that will achieve this goal.

Suggested Citation

  • Johnson, Charles J., 1981. "Considerations in establishing an effective production sharing type tax regime for petroleum," Energy, Elsevier, vol. 6(11), pages 1285-1298.
    • Handle: RePEc:eee:energy:v:6:y:1981:i:11:p:1285-1298
    DOI: 10.1016/0360-5442(81)90038-4
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    Cited by:

    1. Meyer, Anke, 1986. "The Peruvian petroleum industry: Analysis of contract and tax systems," Discussion Papers, Series II 3, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. Wirojudo, Gatot K., 1985. "Geological studies as a risk-reducing factor in exploration ventures with special references to the South China Sea," Energy, Elsevier, vol. 10(3), pages 517-523.

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