IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-08717-4_5.html
   My bibliography  Save this book chapter

Petroleum Profits Tax: An Alternative Proposal

In: The Economics of North Sea Oil Taxation

Author

Listed:
  • Chris Rowland

    (BZW Securities)

  • Danny Hann

    (Central Electricity Generating Board)

Abstract

Before we can finally condemn the present tax system we must introduce an alternative that has less of an impact on development decisions but which still satisfies government revenue requirements. Analysis of the Institute for Fiscal Studies (IFS) proposals1 (below) suggests that these recommendations represent such an alternative where the costs of invention, legislation and publication can be kept to a minimum. Clearly, however, the IFS proposals were not seen to be an obvious improvement to all since they were not implemented when first published at the end of 1981.2 By asking why they were not implemented,3 though, the false perceptions and the remaining costs that prohibit its implementation can be ascertained. This we do in the next chapter; our purpose here is to establish the merits of the IFS proposals.

Suggested Citation

  • Chris Rowland & Danny Hann, 1987. "Petroleum Profits Tax: An Alternative Proposal," Palgrave Macmillan Books, in: The Economics of North Sea Oil Taxation, chapter 5, pages 104-115, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-08717-4_5
    DOI: 10.1007/978-1-349-08717-4_5
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-349-08717-4_5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.