Petroleum taxation : sharing the oil wealth : a study of petroleum taxation yesterday, today and tomorrow
著者
書誌事項
Petroleum taxation : sharing the oil wealth : a study of petroleum taxation yesterday, today and tomorrow
（Routledge studies in international business and the world economy, 43）
Routledge, 2012, c2008
- : pbk
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注記
First published: Abingdon, Oxon : Routledge, 2008
"First issued in paperback 2012" -- T. p. verso
Includes bibliographical references (p. [233]-245) and index
内容説明・目次
内容説明
Petroleum taxation is the universal instrument through which governments seek to determine the crucial balance between the financial interests of the oil companies and the owners of the resource. This book addresses how governments have and continue to approach this problem, the impacts of different policy choices and how these are being adapted to changing business conditions. Carole Nakhle presents the reader with an illuminating and robust analysis of the entire taxation story, from the basic theoretical considerations through to advanced computations applied to various tax regimes.
Nakhle's main argument is that petroleum taxation is a subject of complexity, variety and subject to continued evolution, being surrounded and shaped by multifaceted geological, technical and market factors together with unpredictable political influences. The author challenges the assumption that perfect models of petroleum taxation can be designed and applied to countries and circumstances around the world, arguing that an ideal structure exists only in theory but can be nonetheless a useful benchmark against which to test proposed fiscal systems.
目次
1. Petroleum Taxation: Art and Science 2. The Taxation of Oil: Theoretical Background 3. Comparing Fiscal Regimes 4. The UK Petroleum Fiscal Regime 5. The Economics of Petroleum Projects 6. Regimes and Outcomes 7. Other Financial Evaluation Techniques 8. Sharing the Oil Wealth: The Political and Social Contexts 9. Sharing the Wealth: The Way Forward
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