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The Design Of A Windfall Profit Tax
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Book Synopsis The design of a windfall profit tax by : United States. Congress. Joint Committee on Taxation
Download or read book The design of a windfall profit tax written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Design of a Windfall Profit Tax by : United States. Congress. Joint Committee on Taxation
Download or read book The Design of a Windfall Profit Tax written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Design of a Windfall Profit Tax by : United States. Congress. Joint Committee on Taxation
Download or read book The Design of a Windfall Profit Tax written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The design of a windfall profit tax by : United States. Congress. Joint Committee on Taxation
Download or read book The design of a windfall profit tax written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effectiveness and Distributional Consequences of Excess Profit Taxes Or Windfall Taxes in Light of the Commission's Recommendation to Member States by :
Download or read book The Effectiveness and Distributional Consequences of Excess Profit Taxes Or Windfall Taxes in Light of the Commission's Recommendation to Member States written by and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyses the design and functioning of windfall profit taxes for energy suppliers in the EU. Based on profit data from 2021, the estimated revenue gains from the solidarity contribution amount to 4.4 bn EUR for the selected sample of firms. Applying the revenue cap to power prices of 2022 suggests a tax revenue of 106 bn EUR. The actual tax revenue might diverge substantially from these numbers due to different energy price levels during the application period. The revenue can be redistributed according to the Member States' priorities to face hardship of the energy crisis. Despite efficiency in theory, investment distortions might arise if investors expect the tax instrument to be extended to other sectors. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Subcommittee on Tax Matters (FISC).
Book Synopsis The Effectiveness and Distributional Consequences of Excess Profit Taxes Or Windfall Taxes in Light of the Commission's Recommendation to Member States by :
Download or read book The Effectiveness and Distributional Consequences of Excess Profit Taxes Or Windfall Taxes in Light of the Commission's Recommendation to Member States written by and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present document is the executive summary of the study on The effectiveness and distributional consequences of excess profit taxes or windfall taxes in light of the Commission's recommendation to Member States. The aim of this study is to analyse the effectiveness of windfall profit taxes, in particular with respect to the Commission's recommendation to the Member States and to quantify the potential tax revenues. Moreover, the study briefly summarizes considerations on the distribution of collected revenues. To this end, the study discusses design features of windfall profit taxes and summarizes historical experiences. Based on these insights, the study briefly presents the content of the Council Regulation and provides an overview on windfall profit taxes already implemented in the EU. For a better understanding, the study describes the basic functioning of power markets in the EU and discusses the role of coordination for windfall taxes as a policy tool. Furthermore, one aim of the study is to quantify the level of expected tax revenues. The quantification of the solidarity contribution is based on firm level profits and reference profits from the ORBIS database. The quantification of the revenue cap uses data on day-ahead-prices and actual generation volumes by production type from the ENTSO-E Transparency Platform. Finally, the study provides a critical analysis of the foreseen measures with respect to its effectiveness of collecting revenue but also evaluating efficiency issues and redistribution potential.
Download or read book Windfall Profit Tax written by and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Excess Profit Taxes: Historical Perspective and Contemporary Relevance by : Mr. Shafik Hebous
Download or read book Excess Profit Taxes: Historical Perspective and Contemporary Relevance written by Mr. Shafik Hebous and published by International Monetary Fund. This book was released on 2022-09-16 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Windfall Profit Tax Options by : United States. Congress. Joint Committee on Taxation
Download or read book Windfall Profit Tax Options written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1980 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Windfall Profit Tax Act written by and published by . This book was released on 1980 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Windfall Profit Tax by : Arthur Young & Company
Download or read book The Windfall Profit Tax written by Arthur Young & Company and published by . This book was released on 1980 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fiscal Regimes for Extractive Industries—Design and Implementation by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Fiscal Regimes for Extractive Industries—Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Oil Windfalls written by Alan H. Gelb and published by Oxford University Press. This book was released on 1988 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the full impact of oil windfalls on six developing producer countries - Algeria, Ecuador, Indonesia, Nigeria, Trinidad and Tobago, and Venezuela. This is the first time that the issue has been systematically analysed and related to economics policies and underlying macroeconomic characteristics. The book adopts a broad approach, blending institutional and political aspects with quantitative analysis which includes the results of sophisticated model simulations. It presents new information on how oil discoveries have been used by producer governments, and analyses of the consequences. Finally it concludes that much of the potential benefit to producers has been dissipated, and explains why producers may actually end up worse off despite revenue gains.
Download or read book War and Taxes written by Steven A. Bank and published by The Urban Insitute. This book was released on 2008 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.
Book Synopsis A Proposal for the Design of a Specific Tax for Mining Companies by : Jessica Gladys Valdivia Amayo
Download or read book A Proposal for the Design of a Specific Tax for Mining Companies written by Jessica Gladys Valdivia Amayo and published by . This book was released on 2007 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: Subsequently, it proposes a specific tax for mining activities in Peru based on the mining taxes levied in the Province of Ontario, Canada, and Chile, and part of the mining taxation structure already in force in Peru. Finally, it emphasizes that any serious attempt to propose a specific tax for mining activities must respect the enforcement and liability of the legal stability agreements entered into by the Peruvian government and the mining companies.
Book Synopsis Taxing Windfall Profits in the Energy Sector by : Mr. Thomas Baunsgaard
Download or read book Taxing Windfall Profits in the Energy Sector written by Mr. Thomas Baunsgaard and published by International Monetary Fund. This book was released on 2022-08-30 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :United States. Congress. House. Committee on Small Business. Subcommittee on General Oversight and the Economy Publisher : ISBN 13 : Total Pages :184 pages Book Rating :4.0/5 (18 download)
Book Synopsis Windfall Profits Tax Collections and Independent Gasoline Marketers by : United States. Congress. House. Committee on Small Business. Subcommittee on General Oversight and the Economy
Download or read book 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 published by . This book was released on 1984 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
