The Design Of A Windfall Profit Tax
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The Design Of A Windfall Profit Tax
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1979
The Design Of A Windfall Profit Tax written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Excess profits tax categories.
The Design Of A Windfall Profit Tax
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1979
The Design Of A Windfall Profit Tax written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Excess profits tax categories.
Excess Profit Taxes Historical Perspective And Contemporary Relevance
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Author : Mr. Shafik Hebous
language : en
Publisher: International Monetary Fund
Release Date : 2022-09-16
Excess Profit Taxes Historical Perspective And Contemporary Relevance written by Mr. Shafik Hebous and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-16 with Business & Economics categories.
This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.
The Design Of A Windfall Profit Tax
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1979
The Design Of A Windfall Profit Tax written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Excess profits tax categories.
Fiscal Regimes For Extractive Industries Design And Implementation
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2012-08-16
Fiscal Regimes For Extractive Industries Design And Implementation written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-16 with Business & Economics categories.
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Taxing Windfall Profits In The Energy Sector
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Author : Mr. Thomas Baunsgaard
language : en
Publisher: International Monetary Fund
Release Date : 2022-08-30
Taxing Windfall Profits In The Energy Sector written by Mr. Thomas Baunsgaard and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-30 with Business & Economics categories.
The surge in fossil fuel prices in 2022 has generated substantial windfall profits in the energy sector. Policymakers in many countries are exploring policies to tax part of these profits. Excess profits can be taxed by tax instruments targeted at economic rents that avoid discouraging investment and limit any impact on further price increases. Many fossil fuel producing countries already have an adequate rent-capturing fiscal instrument in place. Others may consider introducing a permanent tax on windfall profits from fossil fuel extraction but should be more cautious about temporary and possibly poorly designed windfall profit taxes. Given the importance of encouraging decarbonatization of energy generation, it seems counter-intuitive to introduce exceptional tax measures on renewable electricity generation.
Windfall Profits Tax Collections And Independent Gasoline Marketers
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Author : United States. Congress. House. Committee on Small Business. Subcommittee on General Oversight and the Economy
language : en
Publisher:
Release Date : 1984
Windfall Profits Tax Collections And Independent Gasoline Marketers written by United States. Congress. House. Committee on Small Business. Subcommittee on General Oversight and the Economy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Excess profits tax categories.
Oversight Of The Structure And Management Of The Department Of Energy
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Author : United States. Congress. Senate. Committee on Governmental Affairs
language : en
Publisher:
Release Date : 1979
Oversight Of The Structure And Management Of The Department Of Energy written by United States. Congress. Senate. Committee on Governmental Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with categories.
Windfall Or Excess Profits Tax
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1974
Windfall Or Excess Profits Tax written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with categories.
Windfall Profits Tax And Energy Trust Fund
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1979
Windfall Profits Tax And Energy Trust Fund written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Energy policy categories.