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Title: Taxation of oil and gas revenues: Norway

Journal Article · · Energy J.; (United States)
OSTI ID:5136923

Fiscalization of petroleum in Norway is a multidimensional process, which includes the conventional components of explicit taxation but also involves implicit nontax economic burdens. The latter are often even more important than the taxes themselves. The multidimensional fiscal structure reflects the multiple purposes of petroleum taxation in Norway, of which revenue collection appears to be but one. Given the multiple objectives, it is therefore not surprising that the components are partly inconsistent and contradictory.

Research Organization:
Harvard Univ., Cambridge, MA
OSTI ID:
5136923
Journal Information:
Energy J.; (United States), Vol. 3:2
Country of Publication:
United States
Language:
English