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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2022.
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| 叢編: | IMF Notes; IMF Notes ;
No 2022/002 |
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| 在線閱讀: | Full text available on IMF |