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Taxation of Petroleum Products »
Article
Source: Taxation of Petroleum Products : Theory and Empirical Evidence
Volume/Issue: 1994/32
Series: IMF Working Papers
Author(s): Poonam Gupta , and Walter Mahler
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 March 1994
ISBN: 9781451979756
Keywords: petroleum products, fuel oil, automotive diesel, heavy fuel oil, petroleum prices
The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by...