Investment neutrality in resource rent taxation – revealed preferences of Norwegian oil & gas companies
This study revisits the academic disagreement on the impact of resource rent tax design on oil and gas companies. The disagreement relates to whether the petroleum special tax on the Norwegian Continental Shelf leads to under- or over-investments. Ideally, to ascertain the degree of investment disto...
| Автори: | , , , , |
|---|---|
| Формат: | Стаття |
| Мова: | English |
| Опубліковано: |
Taylor & Francis Group
2025-12-01
|
| Серія: | Cogent Business & Management |
| Предмети: | |
| Онлайн доступ: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2450288 |