Petroleum fiscal regimes: Evolution and challenges

The Taxation of Petroleum and Minerals: Principles, Problems and Practice

Volumn , Issue , 2010, Pages 89-121

  Nakhle, Carole ^a  

^a UNIVERSITY OF SURREY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84890310592     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780203851081     Document Type: Chapter

References (33)

1. Bindemann, Kirsten (1999), 'Production Sharing Analysis,' WPM No. 25, (Oxford:Oxford Institute for Energy Studies).
2. Blinn, Keith, Claude Duval and Honore Le Leuch (1986), 'International Petroleum Exploration and Exploitation Agreements,' Legal, Economic and Policy Aspects, Barrows Company Inc.
3. Boadway, Robin and Michael Keen (2010), 'Theoretical Perspectives On Resource Tax Design,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
4. Bond Stephen, Michael Devereux, and Michael Saunders (1987), North Sea Taxation for the 1990s (London: Institute for Fiscal Studies).
5. Cramton, Peter (2010), 'How Best to Auction Natural Resources,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals:Principles, Problems and Practice.
6. Crawson, Philip (2004), Astride Mining: Issues and Policies for the Minerals Industry (Mining Journal Books).
7. Daniel, Philip, Brenton Goldsworthy, Wojciech Maliszewski, Diego Mesa Puyo and Alistair Watson (2010), 'Evaluating Fiscal Regimes for Resource Projects,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
8. Daniel, Philip and Emil Sunley (2010), 'Contractual Assurances of Fiscal Stability,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
9. Dasgputa, Partha, and Joseph Stiglitz (1971), 'Differential Taxation, Public Production and Economic Efficiency,' Review of Economic Studies, Vol. 38, pp. 151-174.
10. Diamond, Peter and James Mirrlees (1971) 'Optimal Taxation and Public Production II:Tax Rules,' American Economic Review, Vol. 41, pp. 277-296.
11. Garnaut, Ross and Anthony Clunies Ross (1983), Taxation of Mineral Rents (New York:Oxford University Press).
12. Garnaut, Ross and Anthony Clunies Ross (1975), 'Uncertainty, Risk Aversion and the Taxing of Natural Resource Projects,' Economic Journal, Vol. 85, pp. 272-287.
13. Heady, Christopher (1993), 'Optimal Taxation as a Guide to Tax Policy: A Survey,' Fiscal Studies, Vol. 14, pp. 15-41.
14. Johnston, Daniel (1998), International Petroleum Fiscal Systems and Production Sharing Contracts (PennWell Books).
15. Kellas, Graham (2010), 'Natural Gas: Experience and Issues,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
16. Kemp, Alex and Linda Stephens (1997), 'The UK Petroleum Fiscal System in Retrospect,' mimeo (Aberdeen: University of Aberdeen).
17. Land, Bryan (2010), 'Resource Rent Taxation-Theory and Experience,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals:Principles, Problems and Practice.
18. McPherson, Charles (2010), 'State Participation in the Natural Resources Sectors: Evolution, Issues and Outlook,' in Philip Daniel, Michael Keen and Charles McPherson (eds) The Taxation of Petroleum and Minerals: Principles, Problems and Practice.
19. McPherson, Charles and Keith Palmer (1984), 'New Approaches to Profit Sharing in Developing Countries,' Oil and Gas Journal, Vol. 119.
20. Mommer, Bernard (2001), Fiscal Regimes and Oil Revenues in the UK, Alaska and Venezuela (Oxford: Oxford Institute for Energy Studies).
21. Mommer, Bernard (1996), Bernard Mommer Defends Petroleum Royalty as an Efficient Rent-Collecting Device (Oxford: Oxford Energy Forum).
22. Musgrave, Richard (1982), 'A Brief History of Fiscal Doctrine,' in Handbook of Public Economics, A. Auberbach and M. Feldstein (eds), Vol. 1, pp. 1-59 (Amsterdam: North Holland).
23. Nakhle Carole (2007), 'Do High Oil Prices Justify an Increase in Taxation in a Mature Oil Province? The Case of the UK Continental Shelf,' Energy Policy, Vol. 35, pp. 4305-4318.
24. Nakhle Carole (2008a), 'Iraq's Oil Future: Finding the Right Framework,' Surrey Energy Economics Centre, University of Surrey, United Kingdom (Washington DC: study sponsored by the International Tax and Investment Centre).
25. Nakhle Carole (2008b), Petroleum Taxation: Sharing the Oil Wealth (London: Routledge).
26. Petroleum Intelligence Weekly (2009), 'Price Slump Tests Mettle of Nationalists,' Energy Intelligence Group, Monday, January 26.
27. Samuelson, Paul (1986), 'Theory of Optimal Taxation,' Journal of Public Economics, Vol. 30, pp. 137-143.
28. Sarma, J.V.M. and Naresh, Gautam (2001), 'Mineral Taxation Around the World: Trends and Issues,' Asia-Pacific Tax Bulletin, pp. 2-10.
29. Smith, Ben (1999), 'The Impossibility of a Neutral Resource Rent Tax,' Faculty of Economics and Commerce, Working Paper No. 380, Australian National University.
30. Sunley, Emil, Thomas Baunsgaard and Dominique Simard (2002), 'Revenue from the Oil and Gas Sector: Issues and Country Experience,' in J.M. Davis, R. Ossowski, and A. Fedelino (eds) Fiscal Policy Formulation and Implementation in Oil-Producing Countries, pp. 153-183 (Washington DC: International Monetary Fund).
31. Tordo, Silvana (2007), 'Fiscal Systems for Hydrocarbons: Design Issues,' Working Paper No. 123 (Washington DC: World Bank).
32. Van Kooten, Gerrit Cornelis and Erwin H. Bulte (2001), The Economics of Nature-Managing Biological Assets (Oxford: Blackwell).
33. Watkins, Campbell (2001), 'Atlantic Petroleum Royalties: Fair Deal or Raw Deal,' The AIMS Oil and Gas Papers, Atlantic Institute for Market Studies (Halifax, Nova Scotia).