Petroleum Tax Regime in Iran

Tax Compliance Under Tax Regime Changes

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform ...

Alaska's New Petroleum Production Tax

Petroleum tax reform proposals in Norway and Denmark

During the past two years similar petroleum tax reforms have been proposed in Norway and Denmark. Both were based on results on neutral taxation derived by Boadway and Bruce (1984) and Fane (1987). Main features of the proposals are presented, and important problems of implementation are highlighted. Topics for further research are pointed out. While the risk characteristics of tax deductions c...

The Tax Regime for Micro-Enterprise in Cuba

The Government of Cuba established a tax regime for micro-enterprise as soon as it legalized the sector in 1993. It was designed to function in a difficult context in which a tax-paying culture did not exist, in which widespread non-compliance was feared, and in which some micro-entrepreneurs' incomes were high. The tax regime included up-front monthly lump-sum payments, a 10% maximum amount of...

Corporate Tax Regime and International Allocation of Ownership

This paper analyzes a two-country model with an international investor considering acquisitions of already existing target firms in a high-tax country and a low-tax country. The investor is able to shift profits from one location to another for tax saving purposes. Two systems of corporate taxation are compared, a system with separate accounting and a system with tax base consolidation and form...

Resource extraction with a carbon tax and regime

6 7 This paper develops a model of a profit maximizing firm with the option to exploit 8 a non-renewable resource, choosing the timing and pace of development. The resource 9 price is modelled as a regime switching process, which is calibrated to oil futures prices. 10 A Hamilton-Jacobi-Bellman equation is specified that describes the profit maximiza11 tion decision of the firm. The model is ap...