Taxing Windfall Profits in the Energy Sector /

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 an...

Повний опис

Бібліографічні деталі
Автор: Baunsgaard, Thomas
Інші автори: Vernon, Nate
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2022.
Серія:IMF Notes; IMF Notes ; No 2022/002
Предмети:
Онлайн доступ:Full text available on IMF