Оценка Налоговой Нагрузки В Нефтедобыче В Условиях Ценового Паритета Между Внутренним И Внешним Рынком
[Estimating the tax burden in the Russian oil sector under the price parity hypothesis]
I estimate the revenues, profits and tax payments in the Russian oil sector for various counterfactual world oil prices. I base my analysis on the price parity hypothesis for the oil prices in the domestic and world markets that I verify empirically. I apply these results to analyze the effects of the tax reform in the Russian oil sector in 2002.
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- Fullerton, Don & Metcalf, Gilbert E., 2002.
Handbook of Public Economics,
in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872
- Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University.
- Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc.
- Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University.
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