Skip to main content
U.S. Department of Energy
Office of Scientific and Technical Information

Incidence of tax incentives within the petroleum industry

Journal Article · · Oil Gas Tax Q.; (United States)
OSTI ID:6145133
Several important tax provisions affecting the petroleum industry are described and effective rates compared. The income-tax burdens of firms within the industry vary because tax incentives apply differently to various activities. Firms with the largest effective tax rates are those heavily involved in foreign operations. Firms with the lowest effective tax rates are capital-intensive crude producers. Effective tax rates of the other firms are related to the degree of financial leverage and level of profitability. 1 figure, 9 tables.
OSTI ID:
6145133
Journal Information:
Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 30:1; ISSN OGTQD
Country of Publication:
United States
Language:
English

Similar Records

Assessment of the impact of changing tax laws on the petroleum refining industry
Journal Article · Sat Jun 01 00:00:00 EDT 1985 · Oil Gas Tax Q.; (United States) · OSTI ID:5661547

Tax incentives for the tertiary oil operator
Conference · Wed Dec 31 23:00:00 EST 1980 · Kansas Univ. Tertiary Oil Recovery Project Contrib.; (United States) · OSTI ID:6143461

Windfall Profit Tax and vertical integration in the petroleum industry
Journal Article · Wed Dec 31 23:00:00 EST 1980 · South. Econ. J.; (United States) · OSTI ID:6485979