Petroleum taxation and efficiency: the Canadian system in question

Journal Article · Mon Aug 01 00:00:00 EDT 1983 · J. Energy Dev.; (United States)

OSTI ID:6228978

Wahby, M J

The question considered in this article is whether it is possible to have a tax that appropriates resource rents without imposing a penalty on potential petroleum production. It is submitted that a system of income taxes exists which partially fulfills the above requirements. The Canadian government has been moving towards this system of taxation since 1962 but its historical development has been slow. Topics discussed include: the efficient taxation of resource rents, a history of Canadian petroleum taxation, and the efficiency of the present petroleum tax system.

• Research Organization: Univ. of Alberta, Canada
• OSTI ID: 6228978
• Journal Information: J. Energy Dev.; (United States), Vol. 9:1
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING
POLICY AND ECONOMY
02 PETROLEUM
CANADA
ECONOMIC POLICY
PETROLEUM INDUSTRY
TAXES
ECONOMIC IMPACT
ENERGY POLICY
FINANCIAL INCENTIVES
LAND LEASING
GOVERNMENT POLICIES
INDUSTRY
LEASING
NORTH AMERICA
290200* - Energy Planning & Policy- Economics & Sociology
020700 - Petroleum- Economics
Industrial
& Business Aspects